Revenue eBrief No. 127/25
26 June 2025
VAT Treatment of Admission to events
A new Tax and Duty Manual (TDM) has been published to provide guidance on the VAT Treatment of Admission to events. The guidance explains the new place of supply rules which came into effect from 1 January 2025.
In addition, the following manual has also been updated: The VAT Treatment of Education and Vocational Training TDM includes a consequential amendment arising from the new place of supply rules.