Tax Reclaims for Conferences

New Irish legislation enables VAT reclaims on accommodation costs incurred by conference delegates

A business delegate attending a qualifying conference is entitled to reclaim the VAT paid in respect of accommodation costs incurred while attending that conference.

A qualifying conference means a conference or meeting in the course or furtherance of business organized to cater for 50 or more delegates which takes place at a venue designed for the purposes of hosting 50 or more delegates. The procedure for reclaiming this VAT is as follows:

For businesses registered for VAT in Ireland, it can be included as a deduction in their normal bi-monthly VAT return. For businesses established in other EU Member States a claim can be made to the Irish VAT authorities under the Eighth VAT Directive (79/1072/EEC)

For businesses established outside the EU, a claim can be made to the Irish VAT authorities under the Thirteenth VAT Directive (86/560/EEC)’

A system called Tax Back International has been set up to assist companies who don’t have the expertise or resources themselves to maximize their VAT returns, please go to www.irishrefunds.com/dcb for more details.

For more information, contact:

The Office of the Collector General

Unregistered VAT Repayment Section

River House

Charlotte Quay

Limerick

www.revenue.ie