Irish Revenue has issued eBrief No. 060/24 on new guidance regarding the tax treatment of construction services. This includes a new Tax and Duty Manual (TDM) VAT treatment of Construction services. The TDM explains that VAT on construction services that are not subject to Relevant Contracts Tax (RCT) are taxed under normal VAT rules. RCT is a withholding tax that applies to certain payments by principal contractors to subcontractors in the construction, forestry, and meat-processing industries. Supplies of construction services, by a subcontractor to a principal contractor, where the operation of RCT is required, are dealt with on a reverse...