Revenue Precedents

Receipts from card games in a public house. Exempt from VAT on the basis that they are deemed to be short-term lettings of immovable goods under First Schedule, paragraph (iv). A/311

Whether the services of a Nursing Consultant are exempt under paragraph (iii) of the First Schedule.

Exempt under paragraph (iii) of the First Schedule. A/359 (C)

Whether a company providing Medical Services was exempt under paragraph (v) of the First Schedule. The company provided medical services as follows: (1) Advice & medication to stop smoking (2) Advice and medication on obesity (3) Advice and medication on cholesteral levels. As the company was run by medical doctors, it was considered to be exempt under paragraph (v) of the First Schedule. A/359 (D)

Treatment of services supplied by Commodity Trading Advisors (CTA's) based outside the State with delegated authority to manage a "qualifying" fund in the State. The CTA's are not part of the same corporate structure as either the Irish-based fund, the Irish-based statutory manager or the de-facto manager. In the circumstances of the case Revenue accepted that services were supplied to the Investment Manager based outside the State for onward supply to the qualifying fund and as such was not regarded as relating to services received in the State. Therefore a Fourth Schedule liability to Irish VAT would not arise. A/373