Value-Added Tax Amendment Regulations 2010 (S.I. 144 of 2010)

The Revenue Commissioners have made Regulations under the Value-Added Tax Act 1972 concerning the operation of VAT.

These Regulations amend the Value-Added Tax Regulations 2006 (S.I. No. 548 of 2006) in respect of the operation of the travel agent’s margin scheme. The Regulations make provision for documentation and record keeping necessary for the proper application of the scheme in accordance with section 17(1D) of the VAT Act introduced by Finance Act 2010.

The Regulations came into effect on 7 April 2010.

A copy of the Regulations can be accessed on the Revenue website at: Tax Practitioners – Legislation – Statutory Instruments. Alternatively, they can be purchased from the Government Publications Sales Office.