Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - VATCA10

VAT on Food and Drink - Wholesale/Retail

VAT treatment of food and drink supplied by wholesalers and retailers

VAT Treatment of Restaurant and Catering Services

VAT Treatment of Restaurant and Catering Services

VAT and certain sanitary products

VAT Treatment of certain sanitary products

Admission to amusement parks/fair grounds

VAT treatment of admission to amusement parks and fair grounds

VAT and printed matter

Printing and printed matter

Admissions to historic houses and gardens

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

VAT treatment of the hiring of means of transport

VAT treatment of the hiring of means of transport

VAT treatment of Guest and Holiday Accommodation

VAT treatment of Guest and Holiday Accommodation

Cancellation of a holiday home election

Cancellation of a holiday home election

Food supplement products and certain other products

VAT treatment of food supplement products and certain other products

Part 04-01-20

Tax treatment of income arising from the provision of short-term accommodation

Part 3, VAT Manual

VAT treatment of food and drink supplied by wholesalers and retailers

Part 3, VAT Manual

Certain sanitary products

Part 3, VAT Manual

Electronic publications

Part 3, VAT Manual

VAT treatment of Printing and Printed Matter

Part 3, VAT Manual

Emergency accommodation and ancillary services