Ireland Tax Agency Updates Guidance on VAT Treatment of Accommodations, Meal Services

The Irish Revenue Commissioners April 28 issued Revenue eBrief No. 086/26, and updated guidance, on the VAT rates for supplies of accommodations, restaurant services, and catering services. Topics covered include: 1) confirmation that expenses related to supplies of restaurant and catering services, including food elements, will be subject to the 9 percent second reduced VAT rate, from July 1; 2) an explanation that mixed supplies involving accommodations and food services require apportionment if purchased as a package; 3) a clarification that accommodation services are subject to the 13.5 percent reduced VAT rate, and that supplies of specified drinks are still ...