Revenue eBrief No. 159/25
13 August 2025
VAT treatment of broiler chicken services
A new Tax and Duty Manual (TDM) has been published to provide VAT guidance on broiler chicken services following their exclusion from the flat-rate farmers addition.
Under Section 86A of the Value-Added Tax Consolidation Act 2010, the Minister for Finance excluded from the flat-rate farmers addition, the supply of any agricultural service of stock minding, rearing and fattening during the production of broiler chickens (broiler chicken services). The exclusion has effect from 1 September 2025.
The existing VAT guidance for flat-rate farmers has also been updated to reflect the ministerial order.