Irish Revenue Updates Guidance on VAT treatment of Guest and Holiday Accommodation and Restaurant and Catering Services

Irish Revenue has issued eBrief No. 086/26, concerning updated guidance on the VAT treatment of Guest and Holiday Accommodation and the VAT treatment of Restaurant and Catering Services, both of which are subject to the second reduced rate of VAT (9%) from 1 July 2026.

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Revenue eBrief No. 086/26 VAT treatment of Guest and Holiday Accommodation

Existing guidance in the VAT Tax and Duty Manual has been updated to reflect amendments made by Finance Act 2025 as follows:

• VAT treatment …