Irish Revenue has issued eBrief No. 246/23 on a new Tax and Duty Manual providing guidance on the VAT treatment of certain independent groups of persons (Cost Sharing Groups). --- Introduction This guidance sets out the VAT treatment of certain independent groups of persons, commonly referred to as a Cost Sharing Group. In certain circumstances an exemption from VAT applies to the supplies by a Cost Sharing Group (CSG) that would otherwise be taxable. The exemption applies when two or more persons with exempt and/or non-business activities who operate in the public interest join on a co-operative basis to form...