Tax and Duty Manual - VATCA10

VAT – Research by third level educational bodies

Research by third level educational bodies

VAT treatment of blood and blood plasma products

From 1 January 2020 pharmaceutical products derived from human blood plasma are subject to the standard rate of VAT

VAT – Letting of Immovable goods

Letting of Immovable Goods

VAT Treatment of Education and Vocational Training

VAT Treatment of Education and Vocational Training

Emergency accommodation and ancillary services

Supplies of emergency accommodation and ancillary services

Admissions to historic houses and gardens

VAT treatment of admission fees for entry to historic houses and gardens

Charities VAT Compensation Scheme

Charities VAT Compensation Scheme Guidelines for Charities Manual

VAT Treatment of Restaurant and Catering Services

VAT Treatment of Restaurant and Catering Services

Part 3, VAT Manual

VAT treatment of medical services

Part 3, VAT Manual

Management of special investment funds

Part 3, VAT Manual

VAT treatment of dental services

Part 3, VAT Manual

Emergency accommodation and ancillary services

Part 3 VAT manual

VAT treatment of depositary services and global custody services