Revenue eBrief No. 246/23 – Cost Sharing Group

Revenue eBrief No. 246/23

27 November 2023

Cost Sharing Group

A new Tax and Duty Manual (TDM) Cost Sharing Group has been published to provide guidance on the VAT treatment of certain independent groups of persons (Cost Sharing Groups).

The VAT treatment on the Exemption for Certain Activities in the Public Interest TDM has been marked as no longer relevant.

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