Revenue E-Brief

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Revenue E-Brief Issue 27, 24 April 2009

VAT on Property

Transitional measures relating to the waiver of exemption on the supply of immovable goods have been published in Chapter 7b of the VAT Manual required under Section 16 of the Freedom of Information Act 1997.

The change to the manual clarifies the circumstances in which a waiver cancellation adjustment will not apply where a landlord and tenant, who are connected persons, become members of a VAT group.