Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 14

Exemptions by derogation in accordance with Article 371 of the VAT Directive

Paragraph 14 of Schedule 1 exempts four categories of supply from VAT under a derogation permitted by Article 371 of the EU VAT Directive.

• Services provided by a funeral undertaking are exempt from VAT, covering items such as coffins, crematorium services, embalming, wreaths, grave digging and hire of hearse; however, the supply of a burial plot and the supply and installation of a headstone are not exempt but are instead liable at the reduced rate.
• The supply of water by local authorities and Irish Water is exempt from VAT.
• The transport of passengers and their accompanying baggage is exempt from VAT.
• The admission of spectators to sporting events is exempt from VAT.