Revenue Tax Briefing

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Revenue Tax Briefing Issue 36, June 1999

VAT Hot Take-Away Food

The following is a copy of a notice which appears in the May issue of the trade magazine “Checkout.”

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There may have been some confusion regarding this subject and the purpose of this notice is to clarify and confirm the Revenue position in relation to such supplies.

Traders who have been treating the sales of hot food incorrectly should contact their Inspector of Taxes to finalise the matter.