Indirect taxes - Value Added Tax

    Generic part

    VAT
    VAT
    IE - Ireland
    EUR
    Date
    Year
    1972/11/01
    2018/07/01
    2019/03/25 10:23:25

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    IE - Ireland
    No Yes

    Taxable Persons

    A taxable person is any person who independently carries on a business in the Community or elsewhere. It includes persons who are exempt from VAT as well as flat-rate farmers.
    Public bodies

    Regarded as taxable persons doing occasional transactions (article 12 of the VAT Directive)

    • Supplier, before first occupation of a building or parts of a building and of the land on which the building stands
    • Supplier of building land

    Special scheme for SMEs (articles 281 - 292 of the VAT Directive)

    None
    Specific scheme
    • Flat-rate scheme
    • Reduced threshold for supplies of services only
    • Threshold for non-established businesses
    • Exempted

    Common Flat-rate scheme for farmers (article 295 of the VAT Directive and following)

    None
    All categories
    Some categories
    5.4 %

    There is a special scheme on the following

    • Sales by public auction
    • Regulated gold bullion market (article 352 of the VAT Directive)

    Registration as VAT Group possible

    No
    Yes
    Voluntary
    Mandatory

    Taxable transactions and basis of assessment

    The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 of the VAT Directive)

    • Handling over of certain works of construction
    • Interests in immovable property
    • Rights in rem giving the holder thereof a right to use over immovable property
    • Share or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof

    The following items are regarded as supply of goods and hence taxed under VAT (article 18 of the VAT Directive)

    • The application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible
    • The application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with first point
    • With the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with first point

    By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) of the VAT Directive)

    • The supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business
    • The use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible

    By application of article 27 of the VAT Directive, the following item is treated as supply of services

    • The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible

    Derogations to continue to tax (Article 370 of the VAT Directive; annex X, Part A)

    • The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians
    • The activities of public radio and television bodies other than those of a commercial nature
    • The supply of a building, or parts thereof, or of the land on which it stands, other than as referred to in point (a) of Article 12(1), where carried out by taxable persons who were entitled to deduction of the VAT paid at the preceding stage in respects of the building concerned
    • The supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys outside the Community

    Derogations to continue to exempt (Articles 371 and 375 to 392 of the VAT Directive; annex X, Part B)

    • Admission to sporting events
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of services by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, with the exceptions in annex X
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of telecommunications services, and of goods related thereto, by public postal services
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of services by undertakers and cremation services and the supply of goods related thereto
    Deduction right
    No deduction right
    Partial deduction right
    • Transactions carried out by blind persons or by workshops for the blind, provided that those exemptions do not cause significant distortion of competition
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of goods and services to official bodies responsible for the constructions, setting out and maintenance of cemeteries, graves and monuments commemorating the war dead
    Deduction right
    No deduction right
    Partial deduction right
    • Transactions carried out by hospitals not covered by point (b) of Article 132 (1)
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of water by a body governed by public law
    Deduction right
    No deduction right
    Partial deduction right
    • The supply before first occupation of a building, or parts thereof, or of the land on which it stands and the supply of building land, as referred to in Article 12
    Deduction right
    No deduction right
    Partial deduction right
    • The transport of passengers and, in so far as the transport of the passengers is exempt, the transport of goods accompanying them, such as luggage or motor vehicles, or the supply of services relating to the transport of passengers
    Deduction right
    No deduction right
    Partial deduction right
    • The supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft
    Deduction right
    No deduction right
    Partial deduction right
    • The supply, modification, repair, maintenance, chartering and hiring of fighting ships
    Deduction right
    No deduction right
    Partial deduction right
    • The supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys within the Community
    Deduction right
    No deduction right
    Partial deduction right

    Threshold for application of the special scheme for acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons (Article 3(2)(a) of the VAT Directive)

    41,000

    Threshold for application of the special scheme for distance selling (Article. 34 of the VAT Directive)

    35,000

    Rate(s) Structure

    Standard VAT rate

    23 %

    Reduced rates

    Article 98(2) and Annex III of the VAT Directive

    Rates
    Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Foodstuffs are subject to VAT at the 0%, 13.5% and 23% VAT rates. Catered food is also chargeable at 9%.
    Supply of water
    Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Non-oral contraceptive products are liable at the 13.5% rate. Oral pharmaceutical products, oral contraceptive and sanitary protection are at the zero rate, while non-oral pharmaceutical products are at the standard rate.
    Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Children's car safety seats and repairs to medical equipment apply at the 13.5% rate. However, medical equipment and aids are at the 0% or 23% VAT rates.
    Supply of children’s car seats
    Transport of passengers and their accompanying luggage
    Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    9 %
    Newspapers
    Periodicals
    Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    9 %
    In the case of admissions to musical shows or theatre, the 9% reduced rate applies where facilities for the consumption of food or drink are available during all or part of the performance.
    Reception of radio and television broadcasting services
    Supply of services by writers, composers and performing artists, or of the royalties due to them
    Provision, construction, renovation and alteration of housing, as part of a social policy
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Window cleaning and cleaning in private households
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    9 %
    Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    9 %
    Admission to sporting events
    Use of sporting facilities
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    9 %
    The 9% reduced rate applies except where the supply is made by non-profit making organisations.
    Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work
    Supply of services by undertakers and cremation services, and the supply of goods related thereto
    Provision of medical and dental care and thermal treatment
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Street cleaning and refuse collecting apply at the 13.5% rate, waste treatment is at the standard VAT rate of 23%.
    Minor repairs of bicycles
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Minor repairs of shoes and leather goods
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Minor repairs of clothing and household linen (including mending and alteration)
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Domestic care services such as home help and care of the young, elderly, sick or disabled
    Hairdressing
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    9 %
    There are no reduced rates for this category.

    Article 102 of the VAT Directive

    Rates
    Supply of natural gas
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Reduced rate applies to supply of natural gas under Article 118 and not Article 102.
    Supply of electricity
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Reduced rate applies to supply of electricity under Article 118 and not Article 102.
    Supply of district heating
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    There are no reduced rates for this category.

    Article 103(1) of the VAT Directive

    Rates
    Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Original sculptures and statuary, in any material, provided that they are executed entirely by the artists
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Individual pieces of ceramics executed entirely by the artist and signed by him
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
    Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
    Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)
    Standard rate
    Reduced rate
    Exempted
    Not applicable
    Out of scope
    13.5 %
    There are no reduced rates for this category.

    Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)

    Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)

    Special temporary reduced rates (Articles 104a, 105, 112, 113, 115, 117, 122 of the VAT Directive)

    On which goods and/or services

    Temporary Parking Rates (Articles 118 and 119 of the VAT Directive)

    13.5 %

    On which goods and/or services

    fuel for power and heating, coal, peat, timber, electricity, gas (for heating and lighting, not including auto LPG), heating oil
    non-residential property
    building services related to non-residential property, including installation where material is not a significant part of the value of the service
    routine cleaning of non-residential property
    concrete and concrete blocks
    tour guide services
    short-term hiring of cars, boats, caravans, mobile homes, tents or trailer tents
    repair and maintenance of cars, other vehicles, vessels and aircraft
    health studio services
    jockeys’ services
    photographic services including photographic prints
    car driving instruction
    veterinary services

    Temporary Super-reduced Rates (Articles 110 and 114 of the VAT Directive)

    4.8 %

    On which goods and/or services

    Supply of livestock.

    Zero Rate: Article 37 of the VAT Directive

    No
    Yes

    On which goods and/or services

    Zero and Reduced Rates: Articles 109-122 (Title VIII, Chapter 4) of the VAT Directive

    No
    Yes

    On which goods and/or services

    Services relating to vessels and aircraft
    Specified Food and Drinks
    Certain Printed Matter
    Children's clothing and footwear
    Oral medicine and certain medical appliances
    Fertilisers, feeding stuffs, certain seeds etc.
    Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids.
    Life saving services provided by the Royal National Lifeboat Institution including the organization and maintenance of the lifeboat service.
    The supply of sanitary towels and sanitary tampons.
    The supply of wax candles and night-lights that are white and cylindrical, excluding candles and night-lights that are decorated, spiraled tapered or perfumed.

    Special Measures

    Tax Return and payment

    6
    19th
    19th

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Tax revenue

    d211
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    13,303
    4.5231 %
    19.6247 %
    2016
    12,826.4
    4.6942 %
    19.9515 %
    2015
    11,955.44
    4.555 %
    19.4787 %
    2014
    11,495.54
    5.8863 %
    20.4071 %
    2013
    10,371.94
    5.7647 %
    20.0339 %
    2012
    10,219.26
    5.8324 %
    20.5731 %
    2011
    9,755.1
    5.7001 %
    20.2581 %
    2010
    10,067.17
    6.0023 %
    21.6256 %
    2009
    10,324.47
    6.0696 %
    21.6292 %
    2008
    13,084.42
    6.9684 %
    24.0253 %
    2007
    14,355.37
    7.2795 %
    23.6248 %
    2006
    13,745.56
    7.4303 %
    23.6642 %
    2005
    12,373.29
    7.2704 %
    24.1954 %
    2004
    10,986.09
    7.0359 %
    23.7851 %
    2003
    9,807.88
    6.7382 %
    23.6329 %
    2002
    9,133.77
    6.718 %
    24.1124 %
    2001
    7,995.53
    6.5559 %
    22.8718 %
    2000
    7,642.51
    7.0516 %
    22.9243 %

    Footnotes