VAT is a general consumption tax that is charged directly on the sale of goods and services in Ireland.
The different VAT rates in Ireland are:
| Rate | Type | Goods and services |
|---|---|---|
| 23% | Standard | All other taxable goods and services |
| 13,5% | Reduced | Some foods, pharmaceutical products, children’s car seats, energy products and supplies, supply and development of immovable goods,… |
| 9% | Reduced | Some foods, newspapers, admission to cultural events, admission to sports facilities, hairdressing,… |
| 4,8% | Reduced | Livestock and agricultural supplies |
| 0% | Zero | Some foods, animal feed, medical equipment, children’s products,… |
The supply of some services, such as financial, medical and educational services, are exempt from VAT.
During the covid-19 pandemic, the VAT rate on meals (excl. beverages) provided in restaurants and other catering services was reduced from 19% to 7%. Due to inflation, this reduction will last until 31 December 2023.
Additionally, due to increasing energy costs for private households, the VAT rate on the supply of gas and heat has been reduced to 7% from 1 October 2022 until 31 March 2024.