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Vat Change – 1st of July

Irish VAT Rate Change to 9 percent

The reduced VAT rate of 9% will be in respect of certain goods and services (mainly related to tourism) for the period 1 July 2011 to 31 December 2013. The 9% rate applies to restaurant and catering services; hotel and holiday accommodation; admissions to cinemas, theatres, certain musical performances, museums and art gallery exhibitions; fairgrounds or amusement park services; the use of sporting facilities; hairdressing services; printed matter such as brochures, maps, programmes, leaflets, catalogues and newspapers.

Supplies of goods and services at the new 9% rate:

• 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
• 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)
• hairdressing services.

Supplies of goods and services remaining at the 13.5% rate

• bakery products, excluding bread
• residential property
• building services related to residential property, including installation
• routine cleaning of residential property
• minor repairs of bicycles, shoes or leather goods, clothing or household linen
• non-oral contraceptive products
• goods used for the agricultural production of bio-fuel
• agricultural services
• certain nursery or garden centre stock
• animal insemination services and livestock semen
• children’s car safety seats
• waste acceptance and disposal services
• greyhound feeding stuff and live poultry and live ostriches
• fuel for power and heating, coal, peat, timber, electricity, gas (other than auto LPG), heating oil
• non-residential property
• building services related to non-residential property, including installation
• routine cleaning of non-residential property
• concrete
• tour guide services
• short-term hiring of cars, boats, caravans, mobile homes, tents or trailer tents
• repair and maintenance of cars, other vehicles, vessels and aircraft
• health studio services
• jockey services
• photographic services including photographic prints
• car driving instruction
• veterinary services
• certain works of art, antiques and literary manuscript