Following the Scandic case, many businesses may be in a position to recover VAT arising from the provision of Canteen Services to employees. It had been the practice for Revenue to accept two methods of accounting for VAT – either the “normal” route whereby the employer directly accounted for the VAT arising, or on a concessional basis where a canteen was operated by an outside caterer on behalf of an employer – in the latter instance, the outside caterer could account for the VAT. Revenue have published an article setting out the procedures to recover VAT arising under either method – this is reproduced at 2.03 below.