VAT Rates in Ireland
Ireland’s Value Added Tax (VAT) system is a crucial part of the country’s taxation framework, serving as a significant revenue source. The VAT is a consumption tax applied to the sale of goods and services, and it is charged at different rates, depending on the type of goods or services provided.
Under Section 46 of the Irish VAT Act, the standard rate of Irish VAT is 23% and it applies to a wide range of activities in Ireland and a wide range of goods and services. Ireland has reduced rates of 13.5%, 9%,4.8 and 0%.
Learn more about the VAT rates in Ireland in our comprehensive guide.
VAT Rates in Ireland
Standard VAT rate |
|
| The standard VAT rate is the primary rate of VAT applied to goods and services within a country, covering most items except for certain specific goods and services that may qualify for a reduced rate. Some exceptions include essential items or goods and services that meet certain criteria outlined below. | |
| Rate | Good or Services |
| 23% | Applies to all taxable supplies, with certain exceptions |
Reduced VAT rates |
|
| Below are some goods and services that may be eligible for a reduced value-added tax (VAT) rate, and are subject to potential modifications: | |
| Rate | Good or Services |
| 13.5% | First Reduced Rate |
| Services related to building and construction, including the construction of private homes and other permanent structures. | |
| Medical services for animals provided by licensed veterinarians | |
| Utilities such as electricity, heating oil, solid fuels, and gas are used for heating. | |
| Services for repairing various goods, as designated by applicable regulations. | |
| Child safety car seats are designed to protect children during transportation. | |
| Livestock feed intended for animal consumption. | |
| Services related to animal breeding and insemination. | |
| Non-oral contraceptives and menstrual hygiene products that are deemed eligible under applicable regulations | |
| Non-oral contraceptives and menstrual hygiene products that are deemed eligible under applicable regulations | |
| Certain food supplements intended for human oral consumption, as designated by applicable regulations. | |
| 9% |
Second Reduced Rate |
| Printed periodicals, which include magazines, newspapers, and other regularly printed publications. | |
| Electronic publications, such as e-books and e-periodicals, but only if they are not primarily dedicated to advertising or consist mostly of audible music or video content. | |
| Certain entities are allowed to provide sporting facilities, such as golf green fees and subscriptions, without charging VAT. However, this exemption does not apply to member-owned golf clubs. | |
| Between November 1, 2020 and August 31, 2023, various supplies within the tourism and hospitality sector were eligible for a second reduced rate as outlined in Section 46(1)(cb) of the VAT Act. However, outside of this period, these supplies are subject to the First Reduced Rate. Additionally, between May 1, 2022 and August 31, 2023, the supply of electricity and/or gas is subject to the second reduced rate. – Hot food that can be taken away, along with restaurant and catering services. – Accommodation for hotels and holidays. – Admittance to cinemas, theaters, certain musical performances, museums, and art galleries. – Access to historic sites, farms, and other built and natural heritage facilities. – Hairdressing services. Supply of various printed materials such as brochures, leaflets, programs, catalogues, directories, maps, and printed music. | |
| 4.8% | Third Reduced rate |
| Domestic animals raised for food or agricultural purposes | |
| The trade of horses intended solely for use as food or in agricultural production | |
| 0% | Zero rated |
| The transfer of goods from Ireland to a VAT-registered person in another EU member state (Intra-Community supplies). | |
| Goods that are exported outside of the EU. | |
| Work performed on movable goods that have been acquired or imported for the purpose of being worked on in the EU, and subsequently dispatched or transported outside of the EU by or on behalf of the service provider. | |
| Services related to international transportation of passengers or goods. | |
| The supply of gold to the Central Bank of Ireland, unless the option to tax the supply is exercised. | |
| Certain staple foods, subject to specific conditions (Note: Tea and herbal tea are not included in this category). | |
| Children’s clothing and footwear that meet certain requirements. | |
| The supply or rental of qualifying sea-going vessels and aircraft, as well as related supplies of goods and services. | |
| Certain printed materials, including books and periodicals. | |
| Fertilizers, animal feed, veterinary medicine, and certain types of seeds. | |
| Drugs and medications intended for oral consumption, as well as certain medical equipment and devices. | |
Exempt From VAT |
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| Financial services, such as the transfer of shares and certain types of fund management activities. | |
| Services related to insurance and reinsurance. | |
| Child protection and care services. | |
| Provision of school and university education, vocational training, and retraining by recognized educational establishments and private teachers | |
| Certain types of betting activities. | |
| Lotteries that are legally authorized | |
| Hospital care and treatment services, as well as related services. | |
| Fees associated with golf club memberships, including green fees paid by visitors to non-profit member-owned golf clubs, and all income derived from golf-related activities at these clubs. | |
| Professional medical care services provided by qualified healthcare practitioners. | |
| Public postal services, such as mail delivery and other related services provided by the postal system. | |
To learn more about the implications of COVID-19 in Ireland and get informed on the latest VAT news visit our Global VAT News page by clicking here. Numerous nations introduced temporary modifications to their VAT rates in response to COVID-19. VAT rate reductions on products and services sold by companies that were particularly hit hard by the pandemic’s economic fallout.
If you wish to get informed about all VAT rates in Europe of VAT rates in the World you can view our dedicated page by clicking on the respective title.
Last Updated: 04/10/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
