TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

New manuals on VAT betting and gaming

Revenue issued two new tax and duty manuals on betting and gaming.

The new manual on the VAT treatment of Betting, Remote Betting Services and Lotteries is to be read in conjunction with paragraph 10 of Schedule 1 of the VAT Consolidation Act, 2010.

The new manual on the VAT treatment of gaming, gaming machines and amusement machines is to be read in conjunction with section 46(a) and paragraph 8(3)(c) and (d) of Schedule 3 to the VAT Consolidation Act, 2010.