Stay and Spend Scheme

What is qualifying expenditure

Qualifying expenditure means expenditure on a qualifying service. The service must be provided by a qualifying service provider.

A qualifying service broadly includes the provision of holiday accommodation and eat-in food and drink.

Holiday accommodation is accommodation in a premises registered or listed with Fáilte Ireland, this includes:

  • bed and breakfasts
  • caravan and camping parks
  • guest houses
  • holiday camps
  • holiday hostels
  • hotels
  • holiday apartments
  • approved holiday cottages
  • youth hostels.

Food and drink must be served and consumed on an eat-in basis in a hospitality premises, such as:

  • hotels
  • restaurants
  • cafes
  • licensed premises.

Note

Food and drinks provided on a take-away basis do not qualify for the credit.

Alcoholic drinks or drinks provided without food do not qualify for the credit.

Receipts for qualifying expenditure

You must submit a copy of a receipt for any qualifying expenditure incurred when making a claim. You can do this using the new Revenue Receipts Tracker App.

Service providers should therefore issue receipts that clearly show:

  • the name of the business
  • an itemised breakdown of the services provided
  • the tax reference number (where contained on the receipt).

The itemised breakdown should enable the qualifying and non-qualifying expenditure to be clearly identified.

The quickest and easiest way to submit receipts is through the new Revenue Receipts Tracker App. This is a very simple and quick process.

The Receipts Tracker service is also available through myAccount for taxpayers using desktop or laptop computers. This will store details of any qualifying expenditure incurred.

Detailed guidance on how to make a claim and submit receipts is available in TDM Part 15-01-47.

Next: Who are qualifying service providers