Revenue has published guidance on the practical application on the VAT treatment of services connected with immovable goods. The guidance deals with issues such as the VAT treatment of services directly connected to immovable property, supplies of services by experts and estate agents, the reverse change mechanism applicable to services supplied by certain foreign-service providers, Irish suppliers providing services directly related to property and foreign suppliers providing services directly related to property.

Further details are available on the Revenue website; www.revenue.ie