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 started 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.
- 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.
- 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)