Universal Social Charge Regulations 2011 (S.I. 658 of 2011) The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB (inserted by section 3 of the Finance Act 2011 (No. 06 of 2011)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), have made Regulations (PDF, 113KB), entitled as above on…

Read More »

VAT and Medical Services Professional Medical care services recognised by the Department of Health are exempt from VAT in accordance with Paragraphs 2 (3) and 2 (7) of Schedule 1 of the VAT Consolidation Act 2010. The European Court of Justice (ECJ), which interprets the VAT Directive, decided in a number of cases that certain…

Read More »