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)