Irish Revenue has issued eBrief No. 227/20, announcing the publication of a new Tax and Duty Manual - VAT treatment of Guest and Holiday Accommodation. The Manuals on the VAT treatment of Emergency Accommodation and Ancillary Services, Letting of immovable goods, and Cancellation of a holiday home election have also been updated to improve readability. The new Manual on guest and holiday accommodation includes the following. --- Introduction This guidance sets out the VAT treatment of supplies of guest and holiday accommodation. For information on the VAT treatment of emergency accommodation or passive lettings please see Revenue's guidance on Emergency...