Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 13

Other zero-rated goods and services

Schedule 2 paragraph 13 identifies a short list of specific goods and services that are chargeable to VAT at the zero rate, covering navigational and lifesaving services and certain sanitary products.

• Services provided by the Commissioners of Irish Lights in connection with lightships, lighthouses, and other navigational aids are zero-rated.
• Lifesaving services provided by the Royal National Lifeboat Institution, including the organisation and maintenance of the lifeboat service, are zero-rated.
• The supply of sanitary towels, sanitary tampons, menstrual cups, menstrual pants, and menstrual sponges is zero-rated.
• A former zero rate for plain white cylindrical wax candles and night lights was removed by the Finance Act 2020, bringing all candles within the standard rate.