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
- 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,
- 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)