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

Admission to amusement parks/fair grounds

VAT treatment of admission to amusement parks and fair grounds

VAT treatment of Guest and Holiday Accommodation

VAT treatment of Guest and Holiday Accommodation

VAT Treatment of Restaurant and Catering Services

VAT Treatment of Restaurant and Catering Services

Part 3, VAT Manual

Electronic publications

Part 3, VAT Manual

VAT treatment of Medical Equipment and Appliances

VAT - Services of Solicitors

VAT and Solicitors

Heat pump heating system

VAT Treatment of heat pump heating systems

VAT Treatment of Fixtures and Fittings

VAT Treatment of Fixtures and Fittings

VAT treatment of admission to events

VAT treatment of admission to events

VAT treatment of broiler chicken services

VAT treatment of broiler chicken services

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)

VAT treatment of the hire of a room

VAT treatment of the hire of a room