Revenue eBrief No. 227/20
VAT Treatment of Guest and Holiday Accommodation
A new Tax and Duty Manual – VAT treatment of Guest and Holiday Accommodation – has been published.
The Manuals on the VAT treatment of Emergency Accommodation and Ancillary Services, Letting of immovable goods and Cancellation of a holiday home election have been updated to improve readability and to reflect new guidance issued in relation to guest and holiday accommodation.