Vocational training is exempt where provided by a recognised school, college, or university. 
Vocational training means “instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes”. 
Vocational training is training which:
For training to be exempt:
Examples of exempt vocational training:
Example of training which does not qualify as exempt:
In general, VAT cannot be reclaimed on a passenger motor vehicle, i.e., a vehicle designed and built to carry passengers by road. It includes a:
If the vehicle is in CO2 emissions bands A, B or C, 20% of the VAT can be reclaimed.
VAT can be reclaimed on business use if the vehicle comes within VRT Category B or C. If the vehicle is used partly for business and partly for non-business use, then the trader can reclaim the business use portion.
Category B are N1 vehicles (commercial vehicles designed and constructed for the carriage of goods and not exceeding 3.5 tonnes) with less than 4 seats, and have, at any stage of manufacture, a technically permissible maximum laden mass that is greater than 130 per cent of the mass in service of the vehicle with bodywork in running order.
The term passenger motor vehicle does not include, and therefore VAT can be claimed on:
To cancel an election to be registered for VAT, you must pay Revenue the cancellation amount, calculated as [A + B ] – C where:
These figures are calculated for the period of the election, or 3 years prior to the date of application for cancellation, whichever is the lesser. 
To cancel an election in respect of income from accommodation (e.g., holiday home) acquired
On or after 1 July 2008 you must pay Revenue the capital goods scheme adjustment.
Before 1 July 2008 you must pay the Revenue the cancellation amount – i.e., the total adjustment amount for each property. This is D x [(10-E)/10] where D is the VAT reclaimable on the property, and E is the number of full years for which the property was used as accommodation.
The formula means there no cancellation adjustment if the holiday home was let for 10 years. 
Reverse charge means the recipient (not the supplier) accounts for VAT on a supply. Reverse charge applies where:
The recipient can claim input credit against the reverse-charged VAT based on his recovery rate. A person accountable solely in respect of reverse-charged services is not entitled to reclaim VAT. 
The place of supply rules for goods:
For goods imported into the EU, the place of supply is the EU State of arrival. 
The place of supply of an ICA is the EU State of arrival. If the acquirer uses a VAT number issued by a different EU State, then the place of supply is the EU State that issued the number, unless the customer can prove that the VAT was accounted for in the State of arrival. 
The place of supply of auction scheme goods that are dispatched to another EU State is the EU State in which the dispatch begins. 
Where property located: property-related services, e.g., accommodation (hotels, guesthouses, etc.), estate agents’ services. 
Where physically carried out:
Where transport begins:
intra-EU transport of goods. 
Short term hire of means of transport: where placed at the disposal of the customer.
Where supplier is located:
business to consumer (B2C) services. 
Where customer is located:
business to business (B2B) services,  and these B2C services supplied to a non-EU customer:
The following are not obliged to register but can elect to register: 
The following must register and may not elect:
Where provided by a recognised school, college, university, public body, or an exchequer-funded body, the following are exempt: 
In Revenue’s view:
Also exempt are:
The standard rate applies to:
The reduced rate applies to health studio classes e.g.:
A transfer of business (TOB) means a transfer of a totality business assets, even if the business has ceased, provided the assets constitute an “independent business undertaking”. 
The transferred assets must constitute an undertaking or part of an undertaking capable of being operated on an independent basis.
VAT is not chargeable on a transfer of business (TOB) as it is not regarded as a supply. 
The transfer of a property of itself, whether or not previously used for the purpose of a business, without any additional assets such as plant, machinery, goodwill, stock or an existing tenancy/licencing agreement, which together with the property would be capable of being used to independently carry out a business, would not fall within the TOB rules.
A transfer of a property that is the subject of a letting agreement comes within TOB, as the property and the lease are capable of constituting an independent undertaking.
A transfer of an property that is not subject to letting agreement a cannot come within TOB, regardless of how the property was used prior to its transfer.
The transfer of a let property to the tenant does not come within TOB as the transfer does not constitute an independent undertaking.
The transfer of the assets of a letting business which includes property which is part let, part vacant and part undeveloped, by a single vendor in one transaction to a single purchaser, falls within the TOB rules.
Where a number of persons co-own a let property, the transfer by one of the co-owners of an interest in the property, whether to another co-owner or to a third party, is treated as falling within the TOB rules. 
If a property is transferred VAT-free under the TOB rules, the transferee steps into the shoes of the transferor and takes over the transferor’s CGS liabilities. 
VAT may be reclaimed on services related to a transfer of business provided the main transaction would have been taxable but for the transfer of business rule. 
The standard rate applies to the sale of a franchise. 
The standard rate applies to a sale of goodwill  but goodwill sold in connection with a transfer of an amalgam of assets which together are capable of operating as a business on an independent basis qualifies for TOB and is not taxable.
The zero rate applies to:
The standard rate applies to:
Food and drink provided “in the course of catering”, i.e., in the course of operating a hotel, restaurant, public house, café, catering business, or a business that provides facilities for the consumption of food and drink, or by a vending machine is a service. 
The reduced rate applies to:
VAT is not deductible on food. 
The zero rate
The standard rate
The reduced rate
applies to drink (apart from alcoholic drink, minerals and bottled water) supplied
Providing drink “in the course of catering” or by a vending machine is a service.
VAT is not deductible on drink. 
A fixture is something that when installed, cannot be removed without causing structural damage to the building or damage to the item/fixture itself, for example:
The reduced rate applies to the supply and installation of fixtures, subject to the two-thirds rule. 
The standard rate applies to the supply only of the above items.
The letting of fixtures apart from the building in which they are contained is not exempt. 
The separate letting of fixtures consisting of machinery or business installations attached to property (e.g., an elevator) is subject to VAT at the rate applicable to the hire of movable goods of the same kind. 
The reduced rate applies to hot take-away food, e.g., hot chicken, fish and chips.
Hot take-away food includes cooked food which is supplied while hot for the purpose of consumption while hot, that is, at a temperature above the ambient air temperature. It includes items such as burgers which consist of hot meat enclosed in a cold bun and similar food.
The zero rate applies to freshly baked bread which may be hot at the time of purchase. 
The goods threshold applies to a trader whose turnover is derived as to 90% or more from the supply of goods.
In calculating the 90%, “goods” does not include goods sold at the reduced rate (e.g., takeaway fish and chips) or the standard rate which have been made from materials charged to him/her at the zero rate (fish and potatoes). This means the services threshold (€37,500) applies to takeaway outlets. 
“Immovable goods” means land. 
The word “land” includes houses and buildings, land covered by water and any estate, right or interest in or over land.  This includes a grave or burial plot. 
The reduced rate applies to work on immovable goods (e.g., building and construction services) including the supply and installation of fixtures, subject to the two-thirds rule:
The reduced rate also applies to routine cleaning of private dwellings  and of non-residential property. 
The standard rate applies to:
The reduced rate applies to repair or maintenance of movable goods, or modification of used movable goods, e.g.:
The reduced rate also applies to:
The reduced rate also applies to repair work on immovable goods including the supply and installation of fixtures, subject to the two-thirds rule. 
The standard rate applies to:
The zero rate applies to repair/maintenance of:
Regulations may provide for the repayment of VAT in relation to such repairs.