Update to VAT Tax and Duty Manual

The VAT Tax and Duty Manual has been updated to include new guidance on:

• The VAT treatment of rollators. This guidance sets out the VAT treatment of rollators from 1 March 2019.
• The VAT treatment of food supplements and certain other substances for human consumption. This guidance sets out the VAT treatment of food supplements that applies from 1 March 2019.
• The VAT treatment of Single-Purpose Vouchers and Multi-Purpose Vouchers. This guidance sets out the new rules and definitions that will apply to certain types of vouchers that are issued on or after 1 January 2019.

Also, the VAT Tax and Duty Manual has been updated to reflect the reintroduction of guidance on:

• The pharmacists scheme for VAT. This guidance has been reincorporated within the VAT Tax and Duty Manual and it clarifies the application of the scheme which is for use by pharmacies whose annual Vatable turnover is less than €1.5 million.
• The VAT treatment of staff canteen services has been reincorporated to clarify the VAT treatment of the different arrangements that may be in place in relation to staff canteens.
• The VAT treatment of opticians has been reincorporated to clarify the VAT treatment of supplies of goods and services made by opticians and how VAT can be reclaimed.

In addition, the following guidance has been updated within the VAT Tax and Duty Manual:

• The VAT treatment of Personal Contract Plans (PCPs)
• VAT on Food and Drink.

The VAT TDM Index, available on the Revenue website, has also been updated to account for these changes.

27 December 2018