Lower VAT Rate of 9% to boost Tourism

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

Hairdressing 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)


More on Irish VAT rates here