Cóiríocht éigeandála

The provision of emergency accommodation in State owned property is outside the scope of Value-Added Tax (VAT). The supply of emergency accommodation in all or part of a house, apartment or other similar establishment is exempt from VAT. Where accommodation in a hotel or guesthouse is contracted to a State agency as being provided exclusively as emergency accommodation, and it is not available as guest or hotel accommodation to the general public, it is regarded as an exempt supply of emergency accommodation.

Further guidance contains more detailed information on the VAT treatment of Emergency accommodation and ancillary services.