Revenue eBrief No. 227/20

17 December 2020

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.