VAT Regulations
SI No.198 of 2006, amending the 1979 VAT Regulations, gives effect to the revised treatment of Staff Canteens following the Scandic Case.
SI No.198 of 2006 makes changes to Regulation 24 and Regulation 30, thereby addressing staff canteens and minor refunds. As the explanatory note has it, Regulation 24 deals with catering services supplied free of charge for a person's own private use or that of his or her staff, and Regulation 30 deals with the refund of tax to foreign traders as provided for under the Eighth and Thirteenth VAT Directives.
A copy of the regulations is to be found at 2.02 below.