Revenue eBrief No. 250/25

Following Finance Act 2025, the following VAT Tax and Duty Manuals have been updated to include new guidance on the:

VAT treatment of the supply and construction of qualifying apartments and apartment blocks, which provides guidance on the second reduced rate of VAT applying to the supply and construction of qualifying apartments and apartment blocks during the period 26 November 2025 to 31 December 2030,
VAT rate for qualifying apartments (8 October 2025 to 25 November 2025), which provides guidance on the second reduced rate of VAT applying to the supply of qualifying apartments during the period 8 October 2025 to 25 November 2025,
VAT treatment of the hire of a room.

Existing guidance in VAT Tax and Duty Manuals have also been updated to reflect amendments made by Finance Act 2025 as follows:

Removal of Waiver of Exemption has been updated following the cancellation of all waivers of exemption, effective from the date Finance Act 2025 is enacted,
VAT treatment of management of special investment funds has been updated to include the automatic enrolment retirement savings system, effective from the date Finance Act 2025 is enacted,
VAT treatment of construction services has been updated to include an amendment arising from the application of second reduced rate, with effect from 26 November 2025 to 31 Dec 2030, to services relating to the construction, until completed, of qualifying apartments and qualifying apartment blocks,
VAT treatment of the special flat-rate scheme for farmers has been updated to reflect the reduction of the flat rate addition (effective from 1 January 2026) and to include information relevant to broiler chicken services,
VAT treatment of broiler chicken services has been updated to reflect the VAT registration requirements for broiler chicken services, effective from 1 January 2026,
VAT deductibility for qualifying conference accommodation has been updated to reference the new TDM VAT treatment of the hire of a room and to improve clarity.

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