Revenue eBrief No. 231/20
21 December 2020
VAT Treatment of Restaurant and Catering Services
The following new Tax and Duty Manuals have been published to outline the VAT treatment that will take effect on enactment of Finance Act 2020 to:
- Restaurant and Catering Services
- Certain Sanitary Products
- Services relating to Vessels and Aircraft
- Admission to Amusement Parks and Fair Grounds
In addition, the manual on the VAT Treatment of Food and Drink supplied by Wholesalers and Retailers has been updated.
