Tax Reclaims

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 for more details.

For more information, contact:

The Office of the Collector General

Unregistered VAT Repayment Section

River House

Charlotte Quay