Revenue has published an updated VAT on Property Guide to take account of legislative changes to the VAT on property rules made by Finance (No. 2) Act 2008, Finance Act 2009 and Finance Act 2010. Revenue has also published an updated information leaflet on the Travel Agent's Margin Scheme following amendments to the VAT Act in Finance Act 2010.

VAT on Property Guide

The updated VAT on Property Guide which was published in April 2008 has been fully updated to take account of legislative changes to the VAT on property rules in the past two years. The guide also includes clarifications and explanations set out in previously published articles and responses to FAQs and is available at http://www.revenue.ie/en/tax/vat/leaflets/property-guide/index.html

Travel Agent's Margin Scheme

The information leaflet has been revised in relation to deductibility for ‘qualifying accommodation’ in connection with attendance at a business conference where the travel agent's margin scheme is used. The examples in the leaflet have been updated to take account of the reduction in the standard rate of VAT. The updated information leaflet is available at http://www.revenue.ie/en/tax/vat/leaflets/travel-agent-margin-scheme.html