Irish Revenue recently issued eBrief No. 236/22 concerning updates to different tax and duty manuals regarding VAT changes from 2023, including in relation to VAT zero-rating and exemptions.

---

Revenue eBrief No. 236/22 VAT treatment of Printing and Printed Matter

This Tax and Duty Manual Printing and Printed Matter has been updated to outline the new VAT rate for newspapers which will take effect on 01/01/2023.

In addition, the following manuals have been updated:

• E-publications
• Certain Sanitary Products
• Management of Special Investment Funds
• VAT treatment of food and drink supplied by wholesalers and retailers
• Medical Services