Irish Revenue has issued eBrief No. 140/26 concerning the publication of a new Tax and Duty Manual on the VAT Treatment of Waste Disposal Services.
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VAT Treatment of Waste Disposal Services
This document should be read in conjunction with section 46(1)(a), section 46(1)(c), and Schedule 3 paragraph 13(1) to the VAT Consolidation Act, 2010
Document created September 2026
Introduction
This guidance sets out the VAT treatment of waste disposal, waste removal and waste treatment ser…