Thursday, 18 November 2021
Department of Finance
I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the Directive legal services, including legal services supplied in the course of making a will, are liable to VAT at the standard rate, currently 23%. There is no discretion under the Directive for Ireland to remove VAT on these supplies.