On 25 September 2026, Revenue published eBrief No. 140/26 on the VAT Treatment of Waste Disposal Services. The guidance clarifies that waste collection and disposal services are generally subject to VAT at the standard rate (23%), unless a specific exemption applies (e.g., certain public sector services). It distinguishes between taxable waste management services and exempt public services.
Key Takeaways
- Standard Rating: Most commercial waste collection, recycling, and disposal services are taxable at 23% VAT.
- Exemption Scope: Services provided by local authorities under statutory obligation may be exempt; private contractors charging authorities remain taxable.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement