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Written Answers — Department of Finance: VAT Rate Application (26 Feb 2019)

Paschal Donohoe: ...training, the course is aimed at acquiring or updating knowledge in relation to a specific profession or trade. This means cookery classes aimed at further enhancing the skills of professional chefs working in the hospitality industry are exempt from VAT. Similarly, cookery courses aimed towards developing the culinary skills of trainee chefs are also exempt from VAT. However, where a...

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