VAT on services supplied to property lessees through landlords (service charges)

The Q&A VAT on Property Rules on the Revenue website has been updated to reflect Revenue’s position that a landlord, who has availed of the administrative practice accepted by Revenue to invoice for ‘shared services’, can apply the zero rate of VAT to the supply of those services to a VAT registered tenant who holds an authorisation in accordance with section 56 of the VAT Consolidation Act, 2010.

14 December 2016