TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT treatment of guest and holiday accommodation

A new Tax and Duty Manual – VAT treatment of Guest and Holiday Accommodation – has been published. In addition, the TDMs on the VAT treatment of Emergency Accommodation and Ancillary Services, Letting of immovable goods and Cancellation of a holiday home election have been updated to reflect new guidance issued in relation to guest and holiday accommodation. eBrief No. 227/20 contains more details.