- Revenue published new VAT guidance on the second reduced VAT rate for qualifying apartments and apartment blocks, covering two specific periods.
- New guidance on VAT treatment for the hire of a room has been released.
- Existing guidance updated to reflect Finance Act 2025, including changes to waivers of exemption, management of special investment funds, construction services, the flat-rate scheme for farmers, and broiler chicken services.
- VAT deductibility for qualifying conference accommodation updated to reference new room hire guidance.
- Further details are available in the Institute’s Finance Bill summary.
Source: charteredaccountants.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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