Value Added Tax Consolidation Act 2010 section 46

Rates of tax

Section 46 sets out the VAT rates that apply to the supply of goods and services, intra-Community acquisitions and imports.

• The standard rate is 23%; the zero rate applies to goods and services listed in Schedule 2; the reduced rate of 13.5% applies to goods and services listed in Schedule 3; a second reduced rate of 9% applies to specified goods and services; and the livestock rate is 4.8%.
• The 9% rate applies permanently to periodicals, certain printed matter, electronic periodicals and the provision of sporting facilities; it applies from 1 May 2022 to 31 December 2030 to electricity and home heating gas; and from 26 November 2025 to 31 December 2030 to the sale and construction of apartments.
• The applicable rate is the rate in force when the tax becomes due; goods or services excluded from any paragraph of a Schedule are treated as excluded from the entire Schedule.
• The Minister for Finance may vary Schedules 2 and 3 by order, but may not increase a rate or extend the classes of taxable activities; any such order must be laid before Dáil Éireann.