- New VAT guidance covers the supply and construction of qualifying apartments and apartment blocks, including a second reduced VAT rate from 26 November 2025 to 31 December 2030.
- Guidance on the VAT rate for qualifying apartments from 8 October 2025 to 25 November 2025 is provided.
- Updates include the removal of the Waiver of Exemption, changes to VAT treatment for special investment funds, and construction services.
- The special flat-rate scheme for farmers is updated, including a reduced flat rate addition and new information on broiler chicken services.
- VAT deductibility for qualifying conference accommodation is clarified, referencing new guidance on room hire.
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.
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