Stay and Spend Scheme

What is qualifying expenditure

Qualifying expenditure means expenditure on a qualifying service. The service must be provided by a qualifying service provider.

A qualifying service broadly includes the provision of holiday accommodation and eat-in food and drink.

Holiday accommodation is accommodation in a premises registered or listed with Fáilte Ireland, this includes:

• bed and breakfasts
• caravan and camping parks
• guest houses
• holiday camps
• holiday hostels
• hotels
• holiday apartments
• approved holiday cottages
• youth hostels.

Food and drink must be served and consumed on an eat-in basis in a hospitality premises such as:

• hotels
• restaurants
• cafes
• licensed premises.

Note

Food and drinks provided on a take-away basis do not qualify for the credit.

Alcoholic drinks or drinks provided without food do not qualify for the credit.

Receipts for qualifying expenditure

You must submit a copy of a receipt for any qualifying expenditure incurred when making a claim. You can do this using the new Revenue Receipts Tracker Service.

Service providers should therefore issue receipts that clearly show:

• the name of the business
• an itemised breakdown of the services provided
• and
• the Tax Reference Number (where contained on the receipt).

The itemised breakdown should enable the qualifying and non-qualifying expenditure to be clearly identified.

The Receipts Tracker service is available through myAccount. This service will store details of any qualifying expenditure incurred.

Detailed guidance on how to make a claim and submit receipts is available in Tax and Duty Manual Part 15-01-47.

Next: Who are qualifying service providers