- Value-Added Tax Notes for Guidance for the Finance (No. 2) Act 2023 are available on the Revenue website
- Section 57 defines the Principal Act as the Value-Added Tax Consolidation Act 2010
- Section 58 amends the registration thresholds for VAT, increasing them for goods and services
- Section 59 extends the temporary period for the reduced VAT rate of 9% for supplies of gas and electricity
- Section 60 repeals section 51 of the Value-Added Tax Consolidation Act 2010 and makes amendments to section 120(6)(c) and (d)
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
