Revenue eBrief No. 193/23

VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers

The following VAT Tax and Duty Manuals (TDMs) have been amended to reflect the application of the 13.5% rate of VAT to supplies from 1st September 2023:

• VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers
• VAT Treatment of Restaurant and Catering Services
• VAT Treatment of Guest and Holiday Accommodation
• VAT treatment of Admission fees for entry to Historic Houses and Gardens
• VAT treatment of Admission to Amusement parks and Fair grounds
• VAT treatment of Services connected with immovable property
• Supply of Printed Matter