Updated on April 15, 2022
Zero rated: 0%
Only fish intended for human consumption is included in this category. However, when sold as food, live Shellfish are likewise rated zero.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
Using the A-Z links or the search box, you may access a comprehensive list of items and services that are subject to VAT rates.
Based on current practise, the VAT rates database shows how the tax is handled. The data is updated on a regular basis, however it is subject to change based on new guidelines.
Not to be taken as a legal declaration or as an alternative to consulting the relevant legislation.
The Value-Added Tax Consolidation Act of 2010 governs the VAT rating of products and services.
VAT rates database
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Current VAT rates
|Date effective from||Standard rate (%)||Reduced rate (%)||Second reduced rate (%)||Livestock rate (%)||Flat-rate compensation
percentage for Farmers (%)
|1 January 2022||23||13.5||9||4.8||5.5|
|1 March 2021||23||13.5||9||4.8||5.6|
|1 January 2021||21||13.5||9||4.8||5.6|
|1 September 2020||21||13.5||9||4.8||5.4|
|1 January 2020||23||13.5||9||4.8||5.4|
Standard rate of VAT
Most goods and services are subject to regular VAT rates. Certain products and services, on the other hand, are subject to lower VAT rates or are excluded from VAT altogether.
Products and services that fall under the standard rate include:
Furniture, batteries, and tyres all fall under the umbrella of the legal profession.
Reduced rate of VAT
Certain goods and services are exempt from paying VAT at the standard rate.
a few types of fuel
a few building maintenance services
services for fixing
janitorial and repair services (usually)
Certain photographic equipment and supplies are included in this category.
art and antiques from other countries
providing live horses that aren’t usually destined for food production or agricultural purposes
horses for hire
providing greyhound tours by professional tour guides
hire for a short time.
Second reduced rate of VAT
Certain goods and services are exempt from paying VAT at the second, lower rate.
sports facilities provided by a third party other than a non-profit organisation, such as eNewspapers, eBooks, and ePeriodicals (except those that are entirely or mostly devoted to advertising or that are entirely or primarily composed of audio or video content).
From November 1, 2020 to August 31, 2022, the following goods and services will be exempt from VAT at the reduced rate.
the essentials for food service and catering (excluding alcohol, soft drinks and bottled water)
take-out food and hot beverages
guesthouses, caravan parks and camping sites as well as entrance to theatres, museums, art galleries and exhibitions are examples of hotel lettings.
entertainment services that are typically provided at fairgrounds or amusement parks
admittance to a farm’s open hair salon
such as pamphlets, booklets, catalogues, and printed music (excluding books).
Prior to November 1, 2020, the lower VAT rate will apply to the aforementioned items.
Zero rate of VAT
Certain goods and services are exempt from paying Value-Added Tax (VAT).
VAT exports items made within the European Union.
people who have been registered in another EU member state certain foods and beverages specific oral medicines
books and pamphlets
Supplies of VAT-exempt children’s under-11-year-old apparel and footwear include specific animal feed, fertilisers, seeds, and plants.
Under the zero-rating system for enterprises that qualify, registered persons who have been approved by Revenue are eligible to participate.
Livestock rate of VAT
To be eligible for the livestock rate of VAT, a horse must be used for food preparation or agricultural production in the normal course of business.