The Resource Hotels - some food for thought!

Hotels - some food for thought!

Hotels - some food for thought!
Hotels - some food for thought!
This article considers three tax issues facing the Irish tourism and hotel sector. Section one looks at tax relief on hotel developments in Ireland and considers what role capital allowances might play in developing the tourism/hotel sector in Ireland in the future. Section two looks at the current VAT rates/rules in Ireland in relation to VAT on accommodation and food served in a restaurant and compare these rates/rules to those in the other EU member states. It also looks at how a targeted change in the current VAT rules would allow Ireland to compete on an equal footing with other EU member states while at the same time protecting the take for the Exchequer. Section three looks at a comparison between claiming hotel capital allowances in Ireland and the UK and highlights the reasons why hotel companies and their tax advisers might well be advised to take advice from specialist capital allowances tax advisers to ensure that capital expenditure is segregated and that all plant and machinery expenditure, as well as repairs expenditure, is separately identified
Citation source
In: Irish tax review. - Dublin. - Vol. 18 (2005),
McCormack, F
Geographic coverage
  • European Union
  • Europe
Language note
  • hotel business
  • tourism
  • tax relief
  • capital allowance
  • VAT
Hotels - some food for thought!

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