Revenue E-Brief

The content shown on this page is an E-Brief produced by the Irish Revenue Commissioners. To view the section of legislation to which the E-Brief applies, click the link below:

Revenue E-Brief Issue 15, 30th March 2006

VAT Treatment of Staff Canteens

The December 2005 issue of Tax Briefing (Issue 62) contained an article, which set out the revised VAT treatment of staff canteens following the European Court of Justice decision in the “Hotel Scandic case”.

A further article on this subject will appear in the next edition of Tax Briefing, which advises of the formal withdrawal of the concessional basis of accounting for VAT on staff canteens from 1 May 2006 and clarifies the treatment of repayment claims for back years.

An advance copy of this article is available at VAT Treatment of Staff Canteens