The VAT rates database has a comprehensive list of goods and services that can be browsed, navigated through the A to Z links, or searched using the search box.
The VAT treatment in the VAT rates database corresponds to current practise. The material is updated on a regular basis and may change due to changes in practise.
It should not be viewed as a legal declaration or as a substitute for consulting the law.
The legislation governing the VAT rating of goods and services is contained in the Value-Added Tax Consolidation Act 2010.
Various rates of Value-Added Tax (VAT) are currently in effect on goods and services.
This section delves into the following topics:
reduced rate standard rate
a second rate reduction
The livestock rate is nil.
Standard rate of VAT
Most goods and services are subject to the regular rate of value-added tax (VAT). Certain goods and services, on the other hand, are subject to reduced VAT rates or are VAT-free.
The following are some examples of goods and services that are subject to the standard rate:
Furniture, batteries, motor vehicles, and tyres are all services provided by solicitors.
Reduced rate of VAT
Certain goods and services are subject to a reduced rate of Value-Added Tax (VAT), including:
certain types of fuels
specific construction services
services for repairs
Services for cleaning and upkeep (usually)
a few photographic accessories
the introduction of some antiquities and pieces of art
the supply of live horses that aren’t generally used in food preparation or agricultural production
Horses for hire
Greyhound tour guide services are available in abundance.
hire for a limited time
Second reduced rate of VAT
Only specific items and services are subject to the second lower rate of Value-Added Tax (VAT), which includes:
newpapers and periodicals certain eBooks, eNewspapers, and ePeriodicals (excluding those that are entirely or primarily devoted to advertising, or that are entirely or primarily comprised of audio or video content) the provision of facilities for participating in sports by a person who is not a non-profit organisation
The following items are subject to the second reduced rate of VAT from November 1, 2020 to August 31, 2022.
restaurant and catering supplies (excluding alcohol, soft drinks and bottled water)
heated takeout cuisine, as well as hot tea and coffee
admissions to films, theatres, certain musical performances, museums, art galleries, or camping sites, for example, hotel lettings, guesthouses, caravan parks, or camping sites
Zero rate of VAT
Certain goods and services are subject to a zero-rate of Value-Added Tax (VAT), including:
intra-Community supplies of commodities to VAT-registered persons in other EU Member States
certain foods and beverages
a number of oral medications
a few books and pamphlets
specific animal feeds, fertilisers, seeds, and plants used in food production
Clothing and footwear suitable for children aged 11 and under
Revenue-authorized shipments to VAT-registered persons under the zero-rating system for eligible enterprises.
Livestock rate of VAT
The livestock rate of Value-Added Tax (VAT) applies to all livestock, including horses, that are commonly used in the preparation of foodstuffs or in agricultural output.