Revenue eBrief No. 193/23
01 September 2023
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
