Ireland - second reduced rate to be introduced
Monday, June 6, 2011
VAT: second reduced rate to be introduced.
A second reduced rate of VAT will be introduced on 1 July 2011. This rate will be set at 9%, and will apply from 1 July 2011 to 31 December 2013. Legislation to give effect to the new rate will be included in the forthcoming Finance (No. 2) Bill 2011.
The following supplies of goods and services will be subject to VAT at the 9% rate:
- catering and restaurant supplies, including vending machines and take-away food (excluding alcohol and soft drinks sold as part of the meal);
- hotel lettings, including guesthouses, caravan parks, camping sites etc;
- cinemas, theatres, certain musical performances, museums, art gallery exhibitions;
- fairgrounds or amusement park services;
- facilities for taking part in sporting activities, including green fees charged for golf and subscriptions charged by non-member-owned golf clubs;
- printed matter e.g. newspapers, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books); and
- hairdressing services.
