The following new Tax and Duty Manuals have been published to outline the VAT treatment that will take effect on enactment of Finance Act 2020 to:
- Restaurant and Catering Services
- Certain Sanitary Products
- Services relating to Vessels and Aircraft
- Admission to Amusement Parks and Fair Grounds
In addition, the manual on the VAT Treatment of Food and Drink supplied by Wholesalers and Retailers has been updated.
Source: revenue.ie