TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT – Cooking Chocolate

Following a recent determination by the Appeal Commissioner, cooking chocolate comes within the meaning of paragraph (xii) of the Second Schedule to the VAT Act, 1972 (as amended) and is therefore liable to VAT at zero per cent.