Value-Added Tax Consolidation Bill 2010

Public bill · Government · Introduced

The proposal would bring Ireland’s value-added tax rules together in one clearer, updated statute, replacing the main 1972 Act and many later amendments. It would set out who must register and pay VAT, which goods and services are taxed or exempt, the rates that apply, and how businesses claim deductions, issue invoices, file returns and receive refunds. It would also cover imports, exports, EU trade, property transactions, special schemes for farmers, travel agents and second-hand dealers, and Revenue investigations, penalties and appeals. The main importance is making a large and scattered body of VAT law easier to administer and follow, while preserving existing arrangements and providing transitional rules for older transactions.

Formal long title

Bill entitled an Act to consolidate enactments relating to value-added tax

Last updated 12 April 2018