- The imposition of zero-rate VAT to the provision of COVID-19 immunizations and testing kits
- 0% VAT on supplies to the Health Service Executive (HSE), hospitals, and other health-care settings (i.e., personal protective equipment and specific medical equipment for use in the treatment of COVID-19 patients)
- The VAT treatment of donations of free products and meals, as well as the provision of emergency lodging
Source: GVC
