Irish Tax 2025: Indirect

by Mairéad Hennessy

Part of a series on 2025 Irish Tax. This short course will cover the latest amendments to indirect tax, including updated VAT rates.

This course is not currently available

This module will enable you to

  • Recognise new VAT registration thresholds
  • Identify VAT rate changes
  • Understand the VAT in the Digital Age (ViDA) package
  • Explore new health-focused taxes

About the module

Finance Act 2024 introduced some notable changes to indirect taxes — such as VAT, excise duties, and customs duties — although the changes were not as extensive as those for corporate taxes or other areas.

Look inside

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Contents

  • Indirect taxes and other measures
    • Changes in VAT
    • Increased VAT registration thresholds
    • VAT rate changes
    • Farmer's flat rate compensation
    • Management of EU alternative investment funds
    • Deduction for input VAT
    • Payment service providers
    • VAT rate clarification
    • The ViDA package
    • VAT in the Digital Age
    • E-liquid Products Tax
    • Tobacco products
    • Cider and perry
    • Betting duty changes

How it works

Author

Mairéad Hennessy

Mairéad specialises in succession planning for SMEs and their owners, retirement planning, corporate structuring, inheritance tax, property transactions and VAT, through the tax practice she founded in 2016. Mairead represents CCAB-I on TALC (indirect taxes), which is the main forum for making representations between the Irish Revenue and practitioners on tax administration in Ireland.

Reviews

More in this series

Take a look more modules from the series: 2025 Irish Tax

This course is not currently available. To find out more, please get in touch.