Second reduced VAT rate of 9% from 1 July 2011

The Minister of Finance has annouced that a second reduced VAT rate of 9% will be introduced in respect of certain goods and services (mainly related to tourism) for the period 1 July 2011 and 31 December 2013.

This measure will be provided for in the forthcoming Finance (No. 2) Bill 2011.

Supplies of goods and services at the new 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.

 If you would like help or guidance in relation to the new reduced VAT rate, please contact a member of our professional Team on +353 74 912 2820 or email us at:



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