- Irish Revenue updated VAT guidance for qualifying apartments and apartment blocks following the Finance Act 2025.
- New guidance covers the second reduced VAT rate for supply and construction of qualifying apartments from 26 November 2025 to 31 December 2030, and for supply from 8 October 2025 to 25 November 2025.
- Updates include changes to VAT treatment for room hire, management of special investment funds, construction services, and the special flat-rate scheme for farmers.
- Waivers of exemption have been cancelled, and VAT registration requirements for broiler chicken services have been updated.
- VAT deductibility for qualifying conference accommodation has been clarified.
Source: regfollower.com
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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