Revenue eBrief No. 077/20
06 May 2020
The application of the Capital Goods Scheme and the VAT treatment of Donations or Gifts of goods or meals
The guidance note ‘Temporary zero rating of supplies of medical equipment for the treatment of patients with Covid-19’ has been updated.
The application of the Capital Goods Scheme relating to the supply of emergency accommodation and the VAT treatment of donations or gifts of goods or meals supplied in the response to the Covid-19 crisis are set out in the guidance note.