Irish VAT Changes in 2019

Value Added Tax (VAT) is a tax charged on the sale of most goods and  services in Ireland.
There were some changes to VAT rates  announced in Budget 2019 – and these changes will start from January 1st 2019.
The main change was the withdrawal of the special 9% rate for most tourism related activites – (raised to 13.5%).

Listed below are the VAT rates that will apply from January 1st 2019 in Ireland.

  • 23% is the standard rate of VAT and all goods and services that do not fall into the reduced rate categories are charged at this rate. See below for reduced VAT rates.

  • 13.5%  :  This lower rate of VAT is charged on items including :
    • fuel (coal, heating oil, gas), electricity,
    • vet fees,
    • building and building services,
    • agricultural contracting services,
    • short-term car hire,
    • cleaning and maintenance services.

  • 9% is a special reduced rate of VAT  for
    • newspapers
    • Facilities for taking part in sporting activities including green fees charged for golf and subscriptions charged by non-member-owned golf clubs.
    • electronically supplied publications

  • 4.8% is a rate of VAT specifically for agriculture. It applies to livestock (excluding chickens), greyhounds and the hire of horses.

  • 0% (Zero) VAT  on
    • all exports
    • , tea, coffee, milk, bread,
    • books,
    • children’s clothes and children’s shoes,
    • oral medicine for humans and animals,
    • vegetable seeds and fruit trees, fertilisers, large animal feed,
    • disability aids such as wheelchairs, crutches and hearing aids.

  • Exempt : There is no  VAT on
    • financial, medical or educational services.
    • You should also not be charged VAT for live theatrical and musical performances (except those where food or drink is served during all or part of the performance)


2 thoughts on “Irish VAT Changes in 2019

  1. Good Morning, if my payment is due for site fees to include the 13.5% hike, should this be paid before end of year as per the budget, or if the VAT Returns are made end of 2018, should I have to incur the increase before the VAT Returns in 2018. Hopefully I exlain myself Pauline

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