Revenue eBrief No. 086/26

Existing guidance in the VAT Tax and Duty Manual has been updated to reflect amendments made by Finance Act 2025 as follows:

VAT treatment of Guest and Holiday Accommodation has been updated to include guidance on multiple supplies arising from the application of second reduced rate of VAT, with effect from 1 July 2026, to restaurant and catering services.
VAT treatment of Restaurant and Catering Services has been updated to reflect that the second reduced rate of VAT applies to such services with effect from 1 July 2026.

Fianáin Suirbhé