Ireland VAT Rates: 2024 Changes

Temporary reduced rate to gas and electricity to 9% is extended, while other temporary reductions come to an end.

VAT rate changes 2024 in Ireland

These are the main changes on VAT rates applicable from January 2024:

  • Audiobooks and e-books: the VAT rate is reduced from 9% to 0% VAT rate.
  • Supply and installation of solar panels on school buildings, as well as ancillary equipment included on the same contract: it will be subject to 0% VAT rate.

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. 

Temporary VAT rate reductions

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 have not extended the following temporary VAT rate reductions:

  • Tourism and hospitality sectors (accomodation and restaurant and catering services, admission to cultural events): From August 2023, the VAT rate will be back at 13.5%, instead of 9%.
  • Hairdressing:  From August 2023, the VAT rate will be back at 13.5%, instead of 9%.

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

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