- VAT Treatment of construction services manual includes various topics
- Focuses on VAT aspects, not on Relevant Contracts Tax or property supplies
- Construction services cover a range of activities from building to demolition
- VAT applies to construction services under normal rules if not subject to RCT
- VAT registration sections detail requirements for principal contractors and sub-contractors, both resident and non-resident
- Different VAT rates are specified including reduced, second reduced, and standard rates
- The two-thirds rule is discussed in the context of VAT calculation
- Reverse charge mechanism is explained including its application and operation
- Specific rules for government departments, local authorities, and public bodies using reverse charge
- Rules for construction services supplied to connected persons are outlined
- Other supplies section covers taxable persons working for themselves and DIY projects
- An appendix provides examples of how the reverse charge mechanism operates
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
