In 2011 The Irish government (Fine Gael – Labour) launched a jobs initiative. As part of this they reduced VAT in 2011 on many services relating to tourism.
A temporary second reduced rate of VAT at 9% was introduced with effect from 1 July 2011 – and was originally due to end in December 2013. This was a cut of 4.5% from the lower rate of 13.5% VAT .
This reduced rate of VAT ended for most items in January 2019. See more here about VAT Rates for 2019
The 9% VAT rate applied to the following items and services: (between 2011 and 2019)
Catering and restaurant supplies, including vending machines and take-away food (excluding alcohol and soft drinks sold as part of the meal)
Hotel lettings, including guesthouses, caravan parks, camping sites etc
Cinemas, theatres, certain musical performances, museums, art gallery exhibitions
Fairgrounds or amusement park services
Facilities for taking part in sporting activities including green fees charged for golf and subscriptions charged by non-member-owned golf clubs
Printed matter e.g. newspapers, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books)