Lower VAT Rate of 9% to boost Hospitality

In 2011 The Irish government reduced VAT on many services relating to tourism.
A temporary second reduced rate of VAT at 9% was introduced with effect from 1 July 2011  to Jan 2019 .

The  9% VAT rate applied to the following items and services: (between 2011 and 2019)

Free Business Accounts
  • 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