Revenue E-Brief

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Revenue E-Brief Issue 03, 12 February 2004

VAT multiplier (For Information only)

VAT multiplier to be used when valuing an interest in immovable goods from 1990 to-date.

Date Issue

Redemption Yield

Multiplier

21 May 1991

9.30 per cent

10.75

24 January 1992

9.11 per cent

10.98

14 June 1993

7.37 per cent

13.57

15 October 1993

6.87 per cent

14.56

17 August 1994

8.56 per cent

11.68

15 May 1995

8.52 per cent

11.74

19 April 1996

6.93 per cent

14.43(1)

17 September 1997

6.26 per cent

15.97

11 May 1999

4.26 per cent

23.47(2)

29 January 2002

5.14 per cent

19.45

1 March 2003

3.377 per cent

29.61

1 February 2004

4.702 per cent

21.27

  1. The operative date for the multiplier of 14.43 is the 26 March, 1997

  2. The operative date for the multiplier of 23.47 is the 30 June, 1999