Revenue eBrief No. 053/20

31 March 2020

VAT Groups

The VAT Tax and Duty Manual has been updated to include a new chapter detailing the VAT treatment of VAT Groups.

In addition, the VAT TDM Index has been archived as it is no longer relevant. The Index, which was created in June 2017 following the restructuring of the VAT Tax and Duty Manual, listed the subjects covered in the manual and indicated the previous location of the content (VAT Leaflet or a VAT TDM).