Revenue’s guidance note, Temporary VAT Measures Relating to Covid-19, has been updated to reflect the continued concessional VAT treatment of specific medical products and donations or gifts of goods and meals up to 30 April 2021.

Following a request from the Minister for Finance and Public Expenditure and Reform, Revenue will allow the application of the zero rate of VAT to the supply to the HSE, hospitals and other health care settings of personal protection equipment and medical equipment for use in the treatment of patients with Covid-19. In addition, the tax treatment of the supply of emergency accommodation is clarified. See Revenue eBrief No. 196/20 for more details.