Value Added Tax Consolidation Act 2010 section 27

Self-supply of services

Section 27 provides for the taxation of "self-supplies of services" where business assets or services are diverted to private or non-business use.

• Revenue may make regulations deeming certain private or non-business uses of goods and services to be taxable self-supplies of services.
• Free services provided by an accountable person for private purposes, or for the benefit of staff, may be treated as a taxable self-supply.
• Services supplied within a business where the VAT on those services would not have been fully deductible if provided by an outside party may also be deemed a self-supply.
• Private or non-business use of property on which VAT deductibility was claimed is a taxable self-supply for a 20-year period, but this rule does not apply to property acquired or developed on or after 1 January 2011.