Doubt about the VAT treatment of a transaction

What is an expression of doubt for VAT purposes?

Where you are in doubt about the application of Value-Added Tax (VAT) law to a transaction, you may lodge a letter of expression of doubt.

This letter is lodged with Revenue and may also include doubt over the application of a rate of VAT.

If we accept the expression of doubt as genuine, interest is not applied to any tax payable until the resolution of the matter in doubt.

Can you appeal Revenue’s refusal to accept an expression of doubt?

You may appeal to the Tax Appeal Commissioners in the event that we refuse to accept that the expression of doubt is genuine.

Further guidance contains more detailed information on expression of doubt submissions.