Revenue eBrief No. 174/21
15 September 2021
Guidelines for the application of Section 108C VAT
Consolidation Act 2010
The Tax & Duty Manual Guidelines for the application of section 108C VAT...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.