Irish Revenue has issued eBrief No.105/23 concerning the publication of a new Tax and Duty Manual to provide guidance on the Supply and installation of solar panels, including the new zero VAT rate for private dwellings from 1 May 2023. The main guidance includes the following:
Private dwellings
From 1 May 2023, the zero rate applies to the supply and installation of solar panels on or adjacent to immoveable goods, being private dwellings. Previously, the reduced rate applied where the …