The Minister for Finance has published the long awaited Value Added Tax Consolidation Bill 2010. The Bill which runs to 230 pages and contains 125 sections does not amend existing VAT legislation but draws and consolidates it together. The Bill will result in the repeal of existing VAT provisions in the Value-Added Tax Act 1972 as amended.

The Bill as published is accompanied by a destination table indicating the relevant new section numbers for existing VAT provisions.