VAT on Property in Ireland

In 2008, Ireland’s system of Value Added Tax (VAT) on property transactions was amended radically by the Value-Added Tax (Amendment) Regulations 2008, which replaced the previous system contained in the Value Added Tax Act of 1972.

The new VAT on property created a complicated new landscape for practitioners to navigate and introduced not only new terminology, but special understandings of existing terminology for property transactions.

book coverMichael’s book, “VAT on Property – Made Simple, Second Edition” has been written with property lawyers and others in the property business in mind.

Statutes, legislation and cases from both Ireland and Europe are used to put Ireland’s VAT on property laws in context. The book provides a practical and effective blueprint of all relevant considerations for property transactions in order to assist property lawyers in daily practice.

The Law Society of Ireland’s Gazette described the book as:

“a valuable source of information regarding the application of the VAT regime to property transactions and will be of great use to conveyancing practitioners, tax consultants and accountants…This is a well-thought out and informative book that achieves its aim of shedding light on an extremely complex area of law.” describe it as:

“an essential tool for every professional advisor working in the property business…numerous detailed examples, tax tips and tax traps are used to explain how such transactions are now liable/exempt from VAT under the new VAT system…Provides useful precedents to assist practitioners in drafting Contract, Lease and VAT Clauses, other VAT documents and records…Written by experienced practitioners for practitioners.”

The book is available for purchase online at