Tax and Duty Manual - VATCA10
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
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
Part 3, VAT Manual
Part 3, VAT Manual
VAT treatment of Printing and Printed Matter
Part 3, VAT Manual
Emergency accommodation and ancillary services
Part 3, VAT Manual
Supply and installation of solar panels
VAT Treatment of construction services
VAT Treatment of construction services
VAT Treatment of Fixtures and Fittings
VAT Treatment of Fixtures and Fittings
VAT Treatment of the Supply of property
VAT Treatment of the Supply of property
Heat pump heating system
VAT Treatment of heat pump heating systems
VAT on Food and Drink – Wholesale/Retail
VAT treatment of food and drink supplied by wholesalers and retailers
VAT treatment of broiler chicken services
VAT treatment of broiler chicken services
Treatment of construction services
Treatment of construction services
VAT deductibility for qualifying conference accommodation
VAT deductibility for qualifying conference accommodation
Supply and Construction of Qualifying Apartments and Apartment Blocks
Supply and Construction of Qualifying Apartments and Apartment Blocks
VAT rate for Qualifying Apartments (8 October 2025 to 25 November 2025)
VAT rate for Qualifying Apartments (8 October 2025 to 25 November 2025)