Irish Revenue Provides Guidance on the VAT Treatment of Cost Sharing Groups

Irish Revenue has issued eBrief No. 246/23 on a new Tax and Duty Manual providing guidance on the VAT treatment of certain independent groups of persons (Cost Sharing Groups).

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Introduction

This guidance sets out the VAT treatment of certain independent groups of persons, commonly referred to as a Cost Sharing Group.

In certain circumstances an exemption from VAT applies to the supplies by a Cost Sharing Group (CSG) that would otherwise be taxable. The exemption applies when two or…