Value-Added Tax Regulations 2006 (Statutory Instrument 548 of 2006)

The Revenue Commissioners have made Regulations under the VAT Act 1972 concerning the operation of VAT.

These Regulations are a modernisation of all the Revenue Commissioners’ VAT Regulations consolidated into one S.I. They also contain one new Regulation concerning the circumstances and conditions under which a taxable person may disregard an individual supply in a multiple supply and the manner in which the consideration for such a multiple supply must be treated as regards the rate or rates of taxation to apply.

These Regulations (S.I. 548/2006) come into effect on 1 November 2006.

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