This statutory instrument is described as a consolidation of existing VAT regulations.

According to the Revenue Statement:

“These Regulations are a modernisation of all the Revenue Commissioners’ VAT Regulations consolidated into one S.I. They also contain one new Regulation concerning the circumstances and conditions under which a taxable person may disregard an individual supply in a multiple supply and the manner in which the consideration for such a multiple supply must be treated as regards the rate or rates of taxation to apply.” For further information on this point, see Section 1.10 concerning the package rules.

The Regulations, which took effect from 1 November 2006 can be found at http://www.revenue.ie.