Irish Revenue issued new VAT guidance on event admissions and education services, updating place of supply rules for virtual events from 1 January 2025.

Irish Revenue has released eBrief No. 127/25 on 26 June 2025, announcing the publication of a new Tax and Duty Manual outlining the VAT treatment applicable to admission to events.

The TDM includes details on the place of supply rules for virtual events, which took effect on 1 January 2025. Guidance on the application of these new rules is included in the manual.

Additionally, the eBrief notes an update to the VAT Treatment of Education and Vocational Training TDM, reflecting a consequential amendment related to the new place of supply rules.

This guidance sets out the VAT treatment applicable to education and vocational training and retraining services. This guidance will assist providers to establish if their supplies are exempt from VAT. Where the supply is not exempt, VAT is chargeable on the supply at the appropriate rate. Where education or vocational training is provided for no charge (e.g. non-fee paying school), the supply is outside the scope of VAT.

Place of supply

The place of supply of education and training services is covered by the general VAT place of supply of services rules. This means that where education and vocational training services are supplied to a business customer (B2B), the place of supply is the place where the business customer is established. Where the services are supplied to consumers (non-taxable persons) the place of supply will be where the supplier is established. The place of supply must be established before considering what VAT rate (or exemption) should apply.

The VAT exemption covers

  •  the provision of children’s or young people’s education, school or university education, vocational training or retraining, by
  1.  a recognised school, a college or a university
  2.  a public body
  3.  a provider in receipt of Exchequer funds from a body specified in regulations.
  •  the provision by a body of other specific programmes and courses where

specific criteria are met. Further details are contained in paragraph 4.

  •  the provision of private tuition by a teacher/sole trader covering school or

university education.

  •  the provision of vocational training and retraining services where the conditions set out at paragraph 6.1 of this manual are met.
  •  the provision of instruction in the driving of certain mechanically propelled road vehicles.