Revenue have issued a new Information Leaflet on Photography; and an updated Information Leaflet on State Procurement.

The Photography Information Leaflet deals with such diverse supplies in the photographic sector as

• the supply of a wide range of photographic goods such as prints, negatives and exposed film, which is subject to VAT at the 13.5% rate;
• the supply of certain services such as the editing of film and microfilming, which is also subject to the 13.5% rate of VAT;
• certain other supplies in the photographic sector which are subject to the 21.5% rate of VAT including the supply of digitized products on disc or downline by computer.

The new Information Leaflet on Photography is available at http://www.revenue.ie/en/tax/vat/leaflets/photography.html.

The updated Information Leaflet on State Procurement is available at http://www.revenue.ie/en/tax/vat/leaflets/state-procurement.html.