Revenue eBrief No.152/21 – Research Services Carried out by Third Level Educational Bodies


Revenue eBrief No. 152/21

03 August 2021

Research Services Carried out by Third Level Educational Bodies

The Tax and Duty Manual Research Services Carried out by Third Level Educational Bodies has been updated primarily to reflect the commencement of funding by the European Commission under the Horizon Europe Framework Programme.

The following Tax and Duty Manuals have been archived:

  • VAT Consolidation Act 2010 and identity cards
  • Enhancements to the VAT 3 Return in ROS

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