Ireland: Guide Released on Finance Bill VAT Law Changes

Irish tax agency releases guidance on the value-added tax provisions


Ireland has released a guide on the value-added tax provisions that they included in the 2017 Finance Act, which became effective on January 1st 218.

The guidance outlines that the Finance Bill amended Schedule 3 of the VAT Consolidation Act 2010, removing he reduced VAT rate of 13.5% for sunbed services, and instead issuing the 23% rate from the 1st January 2018.

The Bill also provided for an amendment to the VAT Consolidation ACT in relation to the VAT exemption for educational activities. This is to ensure that vocational training or retraining should benefit also from exemption, empowering the Revenue to issue regulations if needed.

There is also VAT exemptions for the provision of children's or young people's education, school or university education, vocational training or retraining, either by: a public body; a provider, in receipt of public funds from a body specified in regulations, for the provision of such services; or a recognized school, college, or university.

The Bill confirms that the supply of goods and services (excluding research services) incidental to the provision of education or vocational training or retraining by such bodies is also exempt from VAT. The guidance sets out the extent to which the exemption applies to such services and relevant requirements for services to qualify for exemption.

Also, the continued VAT exemption for instruction in the driving of mechanically propelled road vehicles designed or constructed for the carriage of 1.5 tonnes of goods or more, of more than nine persons (including the driver).

The Finance Bill included a number of miscellaneous amendments to the VAT Consolidation Act 2010, explained in the guidance, which are effective from December 25, 2017.


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