Ireland Tax Agency Issues Guidance on VAT Treatment for Pension Regime Establishment, Management

The Irish Revenue Commissioners Dec. 11 issued Revenue eBrief No. 240/25, including a Tax and Duty Manual on the VAT treatment of establishing and managing a pension regime. Topics covered include: 1) a clarification that employer contributions to pension regimes are outside the scope of VAT; 2) conditions for employers to deduct VAT on costs related to the establishment, management, and administration of pension regimes; 3) guidance on VAT deductibility in tripartite agreements involving employers, pension regime trustees, and service providers; 4) the requirement for employers to charge VAT on the supply of taxable services to pension regimes, and conditions ...