Irish Revenue Creates New VAT Tax and Duty Manuals on the Treatment of Clothing, Human Medicines, and Animal Medicines

Irish Revenue has issued eBrief No. 136/23 on the creation of new VAT Tax and Duty Manuals to provide guidance on:

VAT treatment of Clothing

This guidance sets out the VAT treatment of clothing for adults and children. Generally, clothing is subject to the standard rate of VAT. However, the zero rate of VAT applies to the supply and importation of certain clothing for children under 11 years of age.

VAT treatment of Human Medicines

This guidance sets out the VAT treatment of human medi…