Irish Revenue has issued eBrief No. 127/25 on the publication of a new Tax and Duty Manual (TDM) on the VAT Treatment of Admission to events. This TDM sets out the VAT treatment of admission to cultural, artistic, sporting, scientific, educational, and entertainment events or similar events such as fairs and exhibitions, including guidance explaining the new place of supply rules for virtual events that came into effect from 1 January 2025. The primary guidance regarding the new rules is re…