Revenue eBrief No. 060/24
A new Tax and Duty Manual (TDM) VAT treatment of Construction services has been published to provide guidance on the VAT treatment of Construction services. The Reverse charge construction TDM has been marked as no longer relevant.
A new TDM Fixtures and Fittings has also been published to provide guidance on the VAT treatment of fixtures and fittings.
In addition, the TDM Supply of Property has been updated to provide further clarity in relation to taxable supplies of property.
Source Revenue.ie
Latest Posts in "Ireland"
- Irish Revenue Updates VAT Group Rules: Key Changes for Cross-Border Businesses Effective 2026
- Irish Revenue Updates VAT Guidance for Qualifying Apartments under Finance Act 2025
- Ireland Updates VAT Guidance: New Rates, Rental Income Taxation, Exemption Changes, and Fund Management Rules
- VAT Treatment of Room Hire: Standard Rate Applies from January 2026 in All Venues
- Updated VAT Guidance for Qualifying Apartments, Construction, and Related Services Following Finance Act 2025
