Reduction in VAT rate for certain goods and services


Finance (No. 2) Act 2011 has introduced a reduced VAT rate of 9% for certain goods and services for the period 1 July 2011 to 31 December 2013.

The new rate applies to certain goods and services previously liable at 13.5% including:

  • restaurant and catering services
  • hotel and holiday accommodation
  • admissions to cinemas
  • theatres
  • certain musical performances
  • museums and art gallery exhibitions
  • the use of sporting facilities
  • hairdressing services

As mentioned above this reduction is only for the period 1 July 2011 to 31 December 2013.  From 1 January 2014 the rate will revert to 13.5%.

For more information on this change click here: http://www.revenue.ie/en/tax/vat/leaflets/rate-change-9-percent.html