Revenue eBrief No. 3/2004
VAT multiplier (For Information only)
12 February 2004
VAT multiplier to be used when valuing an interest in immovable goods from 1990 to-date.
| Date Issue | Redemption Yield | Multiplier |
|---|---|---|
| 21 May 1991 | 9.30 per cent | 10.75 |
| 24 January 1992 | 9.11 per cent | 10.98 |
| 14 June 1993 | 7.37 per cent | 13.57 |
| 15 October 1993 | 6.87 per cent | 14.56 |
| 17 August 1994 | 8.56 per cent | 11.68 |
| 15 May 1995 | 8.52 per cent | 11.74 |
| 19 April 1996 | 6.93 per cent | 14.43(1) |
| 17 September 1997 | 6.26 per cent | 15.97 |
| 11 May 1999 | 4.26 per cent | 23.47(2) |
| 29 January 2002 | 5.14 per cent | 19.45 |
| 1 March 2003 | 3.377 per cent | 29.61 |
| 1 February 2004 | 4.702 per cent | 21.27 |
1. The operative date for the multiplier of 14.43 is the 26 March, 1997
2. The operative date for the multiplier of 23.47 is the 30 June, 1999
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