TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue e-Brief No. 54/2006

Vat On Property Review Project

The Revenue Commissioners have today published the final report of the VAT on Property Review Project on the Revenue website (www.revenue.ie).

The Revenue Commissioners, over the past two years, have carried out a review of the current system of applying VAT on property transactions. The review recommends significant changes to the system.

A copy of the report is available at http://www.revenue.ie/publications/corppubs/ vat_on_property_review_report.pdf

In the Summary of 2007 Budget Measures, Policy Changes, the Minister for Finance indicated that it was planned to engage in a wide consultation process with interested parties before deciding on any changes to the VAT treatment of property transactions. A document outlining the consultation process may be found on the Dept of Finance web site at http://www.finance.gov.ie/ under ‘Consultation Processes’.