- Revenue issued new or updated guidance notes on VAT since January 2025
- eBrief No. 001/25 updated the Tax and Duty Manual on special investment funds management
- Changes in Finance Act 2024 clarified VAT exemption for certain alternative investment funds
- eBrief No. 001/25 introduced a new manual on VAT treatment for heat pump systems
- Budget 2025 and Finance Act 2024 introduced a reduced 9 percent VAT rate for heat pumps
- eBrief No. 051/25 issued a new manual on VAT treatment for taxi drivers
- Taxi services are VAT exempt but related supplies may incur VAT
Source: charteredaccountants.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.
