VAT Rates in Ireland 2018

Value Added Tax (VAT) is a tax charged on the sale of most goods and  services in Ireland

VAT is charged at different rates for various goods and services. These are the current VAT rates in Ireland for 2018 . (See here for VAT rates in 2019)

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 for 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 tourism-related activities including restaurants, hotels, cinemas, hairdressing and newspapers. More here on the 9% VAT Rate

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 pay VAT for live theatrical and musical performances (except those where food or drink is served during all or part of the performance)