Ireland changes on VAT rates 2023 and 2024

Temporary reduced rate to gas and electricity to 9% is extended until 2024. Also, 2023 Budget updates impact the VAT rate of newspapers and certain health products, as well as the tourism and hospitality sector.

Update October 2023: The reduced VAT rate of 9% applicable to gas and electricity was extended an additional 12 months. Therefore, the reduced rate will be effective until 31 October 2024. See the official notice here, included in the Budget 2024. The VAT rate is temporarily reduced from 13.5% to 9%.

VAT rates 2023 in Ireland

As part of the set of measures contained in the Irish budget for 2023, Ireland reduces the VAT rate to 0% on newspapers and other products and also cuts permanently the VAT rate applicable to the tourism and hospitality sector to 13.5%.

Find below the breakdown of the VAT rates changes:

  • Newspapers and news periodicals, including digital editions will be subject to a zero VAT rate, instead of the 9% VAT rate from January 2023.
  • Some pharmaceutical and health-related products will also change from the standard or reduced rates to zero VAT rate from January 2023. More specifically, the measure will apply to automatic external defibrillators and period products, non-oral hormone replacement therapy, and non-oral nicotine therapy. 

Also, as part of the temporary measures, the reduced VAT rate of 9% applicable to gas and electricity will be extended until 31 October 2024, according to the latest update.

On the contrary, the authorities are not extending the temporary VAT rate reduction to 9% in the tourism and hospitality sectors. From March 2023, the VAT rate will be at 13.5%.

Have a look at our VAT rates overview for Ireland here. Also, check our VAT rates in Europe overview here.

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