Revenue eBrief No. 048/19
11 March 2019
Updates to VAT Tax and Duty Manual
The VAT Tax and Duty Manual has been updated as follows:
To include new chapters on:
- VAT treatment of activities of public bodies. This chapter was created to set out the Value-Added Tax (VAT) treatment of activities that are carried out by public bodies, and other bodies governed by public law.
- VAT treatment of vouchers (excluding Single Purpose Vouchers and Multi-Purpose Vouchers) that do not fall within the new rules for vouchers that were introduced by Council Directive (EU) 2016/1065.
To reflect the fact that the following chapter has been archived:
- Retail sales and credit charge cards. This chapter has been archived as the content is now available on the Revenue website.
In addition, the following chapters have been updated to take account of certain VAT rate changes in accordance with Finance Act 2018. These rate changes took effect from 1st January 2019.
The following chapters have also been updated:
VAT treatment of staff secondments
. This chapter has been updated to improve readability