Irish Revenue has issued eBrief No. 227/20, announcing the publication of a new Tax and Duty Manual - VAT treatment of Guest and Holiday Accommodation.
The Manuals on the VAT treatment of Emergency Accommodation and Ancillary Services, Letting of immovable goods, and Cancellation of a holiday home election have also been updated to improve readability.
The new Manual on guest and holiday accommodation includes the following.
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Introduction
This guidance sets out the VAT treatment…