Irish Revenue eBrief No. 197/22 dated 21 November 2022 updates the existing Tax and Duty Manual in regard to emergency accommodation and ancillary services, which is an evolving area, to include further clarifications as follows:
- Paragraph 2 (“self-catering accommodation”) is now referred to as “residential accommodation.” Guidance on the guest and holiday sector on a short-term basis has been removed under this paragraph, and the guidance now contains a link to a separate Tax and Duty Manual for the VAT treatment of guest and holiday accommodation.
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Source Deloitte
