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Home / Tolley's EU and Global VAT / 40 Republic of Ireland / Appendix 40D: VAT reduced rates (Republic of Ireland)
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Appendix 40D: VAT reduced rates (Republic of Ireland)


40 Republic of Ireland

13.5% rate

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

  1. Ìý

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

  2. Ìý

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

  3. Ìý

    •ÌýÌýÌýÌý Live poultry and ostriches.

  4. Ìý

    •ÌýÌýÌýÌý Non-oral contraceptive products.

  5. Ìý

    •ÌýÌýÌýÌý Children's car safety seats.

  6. Ìý

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

  7. Ìý

    •ÌýÌýÌýÌý Concrete works.

  8. Ìý

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

  9. Ìý

    •ÌýÌýÌýÌý The supply

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