VAT Deductible Apportionment (Section 45)
This measure was not announced in Budget 2017 but amends section 61 VATCA 2010 to state that where a business carries out taxable and non-taxable activities and claims proportionate VAT deductibility, the primary apportioning method used should be based on turnover. However where the turnover method does not reflect the use of overhead costs, alternative methods of apportionment can be used.