Morrissey McCrann & Co.

eBrief No. 031/21 – Partial Recovery of VAT on Qualifying Passenger Motor Vehicles

The Tax and Duty Manual Partial Recovery of VAT on Qualifying Passenger Motor Vehicles has been updated to reflect the definition of a “qualifying vehicle” effective from 1 January 2021 in accordance with Finance Act 2019.

Chartered certified accountants
and registered auditors.

Morrissey McCrann & Co, 1 O’Curry Street, Limerick, Ireland. V94 HC80