Revenue published the eBrief No. 2/2007 (see Section 2.07) on Thursday, 18 January advising that they have updated two VAT Information Leaflets, in relation to Solicitors, and Retailers (Special Schemes). They published eBrief No. 3/2007 (see Section 2.08) on Monday 22 January advising that they have updated the VAT Information Leaflet on Repayments to Unregistered Persons.

The updated Information Leaflet on Repayments to Unregistered Persons updates and replaces Information Leaflet 18/01. There are a number of changes to the Information Leaflet 18/01, including

• Unless otherwise stated, all claims and enquiries relating to repayments to unregistered persons should be made to the Office of the Revenue Commissioners, Strategic Planning Division, VAT Unregistered Repayments, 3rd Floor, River House, Charlotte Quay, Limerick.
• In the majority of situations, applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.
• Paragraph 13 – Documents of the Information Leaflet 18/01 has been removed.