- Cancellation fees including forfeited deposits would be vatable
- Temporary application of the zero rate of VAT to the supply of Covid-19 vaccines till Dec 31, 2021
- No VAT will be payable on the importation of goods by, and goods and services supplied to the Commission or other EU bodies
- Change to the flat rate of payment to non-VAT registered farmers from 5.6% to 5.5%
- Businesses in a VAT group must notify the Revenue Commissioners of certain changes to the VAT group
Source Deloitte
