Value Added Tax & VAT on Property

Finance Act 2016 19th Edition published

An updated version of the most comprehensive VAT title on the Irish market at over 1,200 pages with hundreds of worked examples has been re-published by the Irish Taxation Institute Donal Kennedy, Director, Indirect Tax Deloitte Ireland authored the ‘VAT on Property section’ of the recently updated book entitled ‘Value Added Tax & VAT on Property, Finance Act 2016’ with assistance and technical input from Ruth Linehan, Senior Manager, Indirect Tax Deloitte Ireland.


Some key features of the ‘VAT on Property section’ are as follows,  

  • VAT treatment applying to the sale of a property
  • VAT treatment applying to lettings
  • The Capital Goods Scheme
  • The transitional rules
  • VAT treatment of sales of properties by receivers, liquidators and mortgagees in possession
  • VAT treatment of transfer of business 
  • The impact of EU law on Irish property transactions 

For further information on this publication, please see following link.

Did you find this useful?