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. 29/2008

VAT – Service Charges in Hotels and Restaurants – Withdrawal of Revenue Concession with effect from 1st September 2008.

The Revenue concession, whereby service charges in hotels and restaurants are not regarded as part of the taxable amount if they are distributed in full to staff, is being withdrawn with effect from 1 September 2008.

Further information is contained in the VAT Information Leaflet: Service Charges in Hotels and Restaurants.