Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 1

Postal services

Schedule 1 paragraph 1 exempts from VAT certain public postal services provided as part of a universal postal service.

• Public postal services supplied as part of a universal service obligation are exempt from VAT.
• The exemption covers An Post (including postmasters) and any other persons designated by the State as universal service providers.
• Goods and services supplied incidentally to the postal service are also covered by the exemption.
• The exemption does not apply where the terms of supply have been individually negotiated with the customer.