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 on the Supply by a Public Body of Community Facilities

The Minister for Finance signed a Commencement Order (S.I. 392 of 2012) effective from 1 January 2013 in respect of facilities for taking part in sporting or physical education activities and services closely related to the provision of such facilities, including facilities for taking part in pitch and putt, where the supply is by a public body. Revenue has also updated their VAT Manual at Part 8 to include guidance on the application of VAT to such supplies. The relevant extract from Part 8 is re-produced on here.