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 eBrief No. 22/2007

Change of VAT rate on children's car safety seats

In line with the Budget announcement concerning the rate of VAT applicable to the supply of children's car safety seats, the 13.5% rate applies with effect from 1 May 2007.