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Revenue eBrief No. 124/25

23 June 2025

Waiver of exemption – Transitional Measures

The Tax and Duty Manual 'Waiver of Exemption - Transitional Measures' has been revised following a recent High Court judgement. The guidance sets out the transitional measures that apply to waivers of exemption for the short-term letting of property that were in place before 1 July 2008 under the ‘old’ rules for VAT on property.

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