Most goods supplied by a qualifying institution as part of a package of care or treatment are exempt, such as:

(1)incontinence products, drugs and medicines, bandages, plasters and ointments supplied to residents or patients of a nursing home or hospital;

(2)meals and refreshments provided to in-patients, residents or other beneficiaries of care or treatment;

(3)toiletry products provided to in-patients, residents or other beneficiaries of care or treatment, for which no additional charge is made; and

(4)items provided to children by playgroups or nurseries, such as picture books, crayons and toys, when these are provided in connection with care (Notice 701/31/2014, para. 2.7).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.