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
- 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:
- licensed premises.
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 Service.
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 Receipts Tracker service is available through myAccount. This service 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