Bakery Products & Food Supplements

Revenue recently published an eBrief (70/11) on VAT rates applicable to certain bakery products and food supplements.  The confirmation in relation to the bakery products – which sets out various kinds of bread that are not bread (and so, not zero-rated for VAT) – is straightforward enough.  The matter regarding supplements is less clear cut. Continue reading

Medical Services and Locums

A couple of things have been happening in the medical field, not an industry that comes often to the attention of the VAT Inspector. The first is the publication by Revenue last year of a leaflet on VAT and Medical Services. Practitioners were long of the view that any service supplied by a medical professional was exempt from VAT. A number of cases decided by the European Court of Justice (ECJ) dispelled that myth. Continue reading

Special VAT and RCT Consultants


Dermot O’Brien & Associates is Ireland’s leading independent VAT consultancy firm.

Our experienced team provide expert advice in relation to VAT and Relevant Contracts Tax issues.

At Dermot O’Brien & Associates, we listen to our clients’ needs, understand their business objectives and provide quality advice and solutions that add value to their operations.

We help the businesses we advise achieve positive growth, make major cost savings and resolve complex issues in an efficient and effective manner.