Standard rate of VAT

Updated on March 6, 2022

Most goods and services are subject to Valuation Tax (VAT) at the normal rate. Certain goods and services, however, are subject to lower VAT rates or are free from VAT.

The following are some examples of products and services subject to the standard rate:

services of an attorney

furniture

batteries

vehicles for transportation

services of consulting

tyres.

Overview

Currently, multiple rates of Valuation Tax (VAT) are levied on products and services.

This section describes the following:

reduced rate standard rate
secondly, a lower rate
The livestock rate is nil.

Reduced rate of VAT

Certain goods and services, such as: are subject to a reduced rate of Value-Added Tax (VAT).

particular construction services specific fuels
repairing services
Cleaning and maintenance services for (often) particular photographic equipment
the purchase of certain works of art and antiquities
transportation of live horses not intended for use in food preparation or agricultural production
renting a horse
There are Greyhound bus tour guides available.
a contract employee

Second reduced rate of VAT

The second lower rate of Value-Added Tax (VAT) is only applicable to certain products and services, such as:

newpapers and periodicals certain eBooks, eNewspapers, and ePeriodicals (excluding those wholly or predominantly devoted to advertising, or consist wholly or predominantly of video or audio content) the provision of facilities for participating in sport by a person other than a non-profit making organisation
The following items are subject to the second reduced rate of VAT from 1 November 2020 to 31 August 2022.

restaurant and catering supplies (excluding alcohol, soft drinks and bottled water)
heated take-out cuisine, as well as warm tea and coffee
entrance to films, theatres, certain musical performances, museums, art galleries, or exhibitions hotel lettings, such as guesthouses, caravan parks, or camping grounds
entertainment services similar to those found in fairgrounds or amusement parks
admittance to a hairdresser salon on an open farm
Brochures, booklets, catalogues, and printed music are examples of printed matter (excluding books).
Prior to November 1, 2020, the reduced VAT rate applies to the items listed above.

Zero rate of VAT

Several goods and services are exempt from Value-Added Tax (VAT), including:

Duty is charged on intra-Community supplies of commodities.

-registered individuals in other European Union (EU) Member States specific food and drink specific oral medicine
specific books and pamphlets
Certain animal feeds, fertilisers, seeds, and plants used in the production of food, as well as clothing and footwear suitable for children under the age of 11, are subject to VAT.
-registered individuals authorised by Revenue to participate in the zero-rating scheme for qualified enterprises.

Livestock rate of VAT

The animal rate of Value-Added Taxes (VAT) applies to animals in general, as well as horses that are often intended used in food preparation or agricultural output.