Low rate

(13.5%, but 9% as regards services marked *)

The goods and services chargeable to VAT at the low rate (Schedule 3) are:


1-2. Definitions.

Food and drink for human consumption*

3. (1) Food and drink provided for human consumption by a vending machine, or in the course of catering (i.e., in the course of operating a hotel, restaurant, canteen, pub, catering or similar business).

(2) The supply, in the course of catering, of ice cream, frozen desserts, frozen yoghurts etc., potato crisps, popcorn and salted or roasted nuts, and non-alcoholic drinks.

(3) Hot take away food.

(4) Hot take away food does not include bread that does not meet the ingredient requirements.

(5) Cakes, crackers, wafers and biscuits, excluding:

(a) cakes not covered, or decorated with chocolate,

(b) ice cream, frozen desserts, etc.,

(c) chocolates, sweets and similar confectionery.

Live animals, animal feeding stuffs

4. (1) Greyhound feed supplied in units of 10kg or more.

(2) Live poultry and live ostriches.

Pharmaceutical products

5. Non-oral contraceptives.

Certain safety equipment

6. Children’s car safety seats.

Newspapers and other printed matter*

7. Printed newspapers and magazines, brochures, leaflets and programmes, catalogues, directories, maps, charts, sheet music – provided the material in question does not consist mainly of advertising.

Shows, exhibitions, cultural facilities, etc*

8. (1) Cinema admission charges.

(2) Promotion of, and admission to, live theatre and concert shows, other than dances, which are not exempt.

(3) Amusement services.

(4) Admission to artistic, cultural, historical or scientific exhibitions (that are not exempt).

Private dwellings

9. (1) Services consisting of the development of immovable goods consisting of private dwellings, i.e., building type work (subject to the two-thirds rule).

(2) Routine cleaning of private dwellings.

Agricultural goods and services

10. (1) Agricultural services.

(2) Animal insemination services.

(3) Livestock semen.

Hotels, holiday accommodation*

11. Accommodation in a hotel, guest house, holiday home or caravan park.

Sporting facilities*

12. (1) Commercial sports facilities.

(2) Golf facilities provided by a member-owned golf club, if the turnover exceeds €37,500 in any continuous 12 month period.

(3) Golf facilities provided by a non-profit body, if the turnover exceeds €37,500 in any continuous 12 month period.

Other services

13. (1) Waste disposal services.

(2) Minor repairs to movable goods.

(3) Hairdressing services.*


14. The supply of immovable goods used for residential purposes, i.e., houses and apartments.

Non-residential immovable goods

15. (1) The supply of immovable goods not used for residential purposes, i.e., commercial property.

(2) Services consisting of the development of commercial property, i.e., building type work (subject to the two-thirds rule).

(3) Routine cleaning of commercial property.

Concrete works

16. (1) Concrete ready to pour.

(2) Standard-sized concrete building blocks.

Energy products and supplies

17. (1) Coal, peat and solid fuel products.

(2) Electricity.

(3) Domestic or industrial gas for heating or lighting.

(4) Home heating oil.

Photographic and related supplies

18. (1) Photographic development services.

(2) Photographs and negatives supplied by a professional photographer.

(3) Professional photographic services.

(4) Passport photographs supplied by a photographic vending machine.

(5) Film editing services.

(6) Photographic agency service receipts.

Hiring for short periods

19. Short-term hire of road vehicles, boats, caravans, mobile homes, and tents.

Certain repairs and services

20. (1) Repair and maintenance of movable goods (but not motor accessories, batteries, tyres, tyre flaps or tyre tubes, supplied in the course of a vehicle service).

(2) Zero-rated repair work (on movable goods for export, on aircraft or sea-going vessels, or on equipment used in international aircraft) is excluded from (1).

Miscellaneous services

21. (1) Care of the human body (health studios).

(2) Professional jockey services.

(3) Professional veterinary services.

(4) Tour guide services.

(5) Driving instruction (other than heavy goods vehicles).

Plants and bulbs

(1) Nursery or garden centre produce.

(2) Goods used for the agricultural production of biofuel.

Works of art

23. Original works of art (paintings, sketches, engravings, sculptures).


Antiques more than 100 years old.

Literary manuscripts

25. Literary manuscripts certified as being of major importance.