Since 1 July 2010 a range of activities of public bodies were brought within the scope of VAT. Arising from a detailed engagement to ensure VAT compliance, between Revenue and public bodies, two documents, which draw together the conclusions from this engagement, were published on the Revenue website.

VAT Guidance Note for Public Bodies

The VAT treatment of services provided by public bodies such as waste and refuse services and on-street and off-street parking are covered in this Guidance Note. The sale of property by a local authority and the VAT implications of such sales where the property was acquired pre and post 1 July 2010 are also covered. Income related to cemeteries/graves that are owned and operated by local authorities and others, together with examples illustrating the VAT treatment of such income, are also set out in the Guidance Note, which is available at (http://www.charteredaccountants.ie/Global/TAX/VAT Guidance for Public Bodies - PDF1.pdf)

Indicative List of VATable Income Sources and Rates

This list is designed mainly to assist local authorities in meeting their VAT compliance obligations but may apply to all public bodies. The list sets out the VAT rates applicable to the different income sources and can be accessed at (http://www.charteredaccountants.ie/Global/TAX/INDICATIVE LIST OF VATABLE INCOME SOURCES AND RATES PDF 2.pdf)