Stay and Spend Scheme
What is qualifying expenditure
Qualifying expenditure means expenditure on a qualifying service. The service must have been 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 did not qualify for the credit.
Alcoholic drinks or drinks provided without food did not qualify for the credit.
Next: Who are qualifying service providers