Gifts

Rate:: Click on this link for the current and historic VAT rates.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:: Section: 21(a)
Order:
Remarks:: Supply of business gifts not taxable. However, the maximum value of gifts allowed for business purposes is €20. Regulation 5 of S.I. No. 639 of 2010 refers. See also the Customs, Nenagh "Manual regarding Permanent Reliefs from Payment of Import Charges".
Decision:
Reference: