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 but was eventually ended in Jan 2019 . 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

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