Construction servicesOur publication on changes to the VAT treatment of construction services |
Effective from 1 September 2008, Revenue introduced a change to the VAT treatment of construction services. As a result, in specific circumstances the person supplying the construction services does not charge VAT and the person receiving the services must account for the VAT due.
Please see our publication New rules for construction services, which gives details of the new rules.
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Construction services: new rules for construction services