Appendix 40D: VAT reduced rates (Republic of Ireland)

40 Republic of Ireland
Commentary

13.5% rate

A reduced rate of VAT of 13.5% is applied in Ireland to the following:

  1.  

    •     The provision of certain food and drink in a form suitable for human consumption.

  2.  

    •     Greyhound feeding stuff, packaged in units of not less than 10 kilograms.

  3.  

    •     Live poultry and ostriches.

  4.  

    •     Non-oral contraceptive products.

  5.  

    •     Children's car safety seats.

  6.  

    •     Development of, work on and routine cleaning of private dwellings and immovable goods.

  7.  

    •     Concrete works.

  8.  

    •     The supply of coal, peat and other solid substances offered for sale solely as fuel.

  9.  

    •     The supply of electricity (from 1 May 2025 – see the note below).

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