VAT
New Vat Rate Ireland 2011
The new reduced VAT rate of 9% for certain goods and services came into effect on 1st July and will remain in force until 31st December 2013. The reduction in the VAT rate mainly impacts on tourism and leisure related activities.
Goods and Services at the 9% rate:
- the supply of food and drink (excluding alcohol and soft drinks) in the course of catering or by means of a vending machine
- hot take-away food and hot drinks
- hotel lettings, including guesthouses, caravan parks, camping sites etc
- admissions to cinemas, theatres, certain musical performances, museums, art gallery exhibitions
- amusement services of the kind normally supplied in fairgrounds or amusement park services
- the provision of facilities for taking part in sporting activities by a person other than a non-profit making organisation
- printed matter e.g. newspapers, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books)
- hairdressing services (beauty treatments remain liable at the 13.5% rate).
O'Kelly Sutton
