Revenue eBrief No. 244/20

31 December 2020

Section 56 Zero-rating of Goods and Services

Tax and Duty manual - Section 56 Zero-rating of Goods and Services - has been updated to reflect legislative changes to Section 56 of the Value-Added Tax Consolidation Act 2010, arising from the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, which will come into effect on 1 January 2021.