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Here you can access and search the full text of Irish VAT Regulations

These VAT Regulations and Orders are reproduced in their original format with the exception of the Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010) which are amended by the Value Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012).

European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012

Section 1 — Citation and construction
Section 2 — Interpretation
Section 3 — Personal property of natural persons transferring their normal place of residence to Community
Section 4 — Goods imported on occasion of marriage
Section 5 — Personal property acquired by inheritance
Section 6 — School outfits, educational materials and related household effects
Section 7 — Goods of negligible value
Section 8 — Capital goods and other equipment imported on transfer of activities
Section 9 — Therapeutic substances, medicines, laboratory animals and biological or chemical substances