S.I. No. 327/2025 - Value-Added Tax (Restriction of Flat-Rate Addition) Order 2025 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2025 S.I. No. 327/2025 - Value-Added Tax (Restriction of Flat-Rate Addition) Order 2025 S.I. No. 327/2025 - Value-Added Tax (Restriction of Flat-Rate Addition) Order 2025 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 18th July, 2025. I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by subsection
(1)of section 86A of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), following the carrying out by the Revenue Commissioners of a review as required by the said subsection
(1), and having regard to, and being satisfied as to, the matters set out in that subsection, hereby order as follows:
- This Order may be cited as the Value-Added Tax (Restriction of Flat-Rate Addition) Order
- The flat-rate addition shall not apply to the supply of an agricultural service of a kind specified in paragraph (d) of Part 2 of Schedule 4 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) that is provided on or after 1 September 2025 in the course of the production of broiler chickens. GIVEN under my Official Seal, 8 July,
- PASCHAL DONOHOE, Minister for Finance. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) This order is issued by the Minister for Finance under Section 86A of the Value-Added Tax Consolidation Act 2010 . It excludes from the flat rate addition the supply of any agricultural service of stock minding, rearing and fattening in the course of the production of broiler chickens. The exclusion will have effect from 1 September. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais