Revenue eBrief No. 143/19

The VAT Tax and Duty Manual has been updated as follows:

To include new chapters on:

• VAT Deductibility for Holding Companies
• New guidance setting out the VAT treatment of Electronic Publications
• Exemption for Certain Activities in the Public Interest
• Letting of Property
• Rent to Buy Scheme
• Transitional Measures Applying to Legacy Leases
• Transitional Properties – freehold or freehold equivalent interests held prior to 2008
• Supply of Property

In addition, the following chapters have been updated:

• Supply of Garden Sheds and Similar Pre-fabricated Structures. This chapter has been updated to improve readability.
• Hire Purchase Transactions. This chapter has been amended to remove references to obsolete legislative provisions.
• Printing and Printed Matter. This chapter has been updated to remove obsolete material and improve readability.

The VAT Tax and Duty Manual Index has been updated to account for these changes.