Revenue eBrief No. 010/21
Temporary VAT measures relating to Covid-19
The guidance note Temporary VAT Measures Relating to Covid-19 has been updated to include the VAT treatment applicable to the supply of covid-19 vaccines and testing kits.
This guidance outlines the temporary concessional application of the zero rate of VAT to the supply of Covid-19 vaccines and test kits; and the temporary application of the zero rate of VAT to certain supplies of personal protection equipment (PPE) and medical equipment.
In addition, the tax treatment of the supply of emergency accommodation and donations of free goods and meals is clarified.