Super reduced rate

0 / 5.1  ^[1]

Reduced rate

9 / 13.5

Standard rate

23

Parking rate

13.5

_______________ 

Note:

The reduced VAT rate of 13.5% applies to certain services in the hospitality and tourism sector, including the supply of food and drink by wholesalers and retailers, restaurant and catering services, guest and holiday accommodation and entertainment services such as admission to cinemas, theatres, museums, fairgrounds, and amusements parks. It also applies to hairdressing services and certain printed matter such as brochures, leaflets, catalogues, and printed music (excluding books).

The second reduced rate of 9% on the supply of electricity and gas will remain effective until 31 October 2025. From 1 January 2025, the supply and installation of heat pumps is also subject to the 9% rate.

The zero VAT rate applies to the following products:

• Certain food and drink;
• Certain oral medicine, non-oral medicine, and sanitary products;
• Certain books, e-books and audiobooks;
• Menstrual cups, menstrual pants and menstrual sponges;
• Automatic external defibrillator, including parts or accessories suitable for use solely or principally with an automated external defibrillator;
• All non-oral Hormone Replacement Therapy;
• All non-oral Nicotine Replacement Therapy;
• Covid-19 in-vitro diagnostic medical devices (testing kits);
• Certain newspapers, including e-newspapers;
• Certain animal feeding stuffs, certain fertilisers, seeds and plants used to produce food;
• Clothing and footwear appropriate to children under 11 years of age; and
• Supplies to VAT-registered persons authorised by Revenue.
• The zero VAT rate also applies to the supply and installation of solar panels installed in schools and the supply and installation of solar panels on or adjacent to immoveable goods, being private dwellings. The supply of solar panels alone shall continue to be subject to VAT at the standard rate. The reduced rate may apply to the installation of the solar panels (subject to the two-thirds rule) if there is a separate installation contract.

From 1 January 2025, the VAT registration thresholds are €42,500 (for services) and €85,000 (for goods) for Irish established businesses.