European Commission Taxes in Europe Database v2
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Value‑added Tax Consolidation Act 2010.
None.
The flat-rate scheme also applies to forestry sales by flat-rate farmers and to sales of fish by fish farms and freshwater fishermen.
With regard to "The supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including equipment incorporated or used in such aircraft" - where the customer operates chiefly on international routes, an exemption with deductibility (zero rate) applies.
With regard to "handling over of certain works of construction" this is not treated as a good in Ireland. Construction services and supplies of immovable goods are taxed at the same rate in Ireland.
Stocks and shares, national broadcasting service (excluding advertising), passenger transport, funeral undertaking, education, medical services, insurance, banking, admission to sporting events by non-profit making organisations, lotteries and betting.
Ireland obtained a number of derogations under the old Article 27(5) of the Sixth Directive (Article 394 of the VAT Directive) which are listed on the Europa site as being authorised under Article 395 of the VAT Directive. These are as follows:
Article 4(1) of the Sixth VAT Directive - Exemption of fish supplied by fishermen to taxable persons
Article 5 of the Sixth VAT Directive - Treatment of supplies of food products as supplies of services, resulting in the application of the 10% rate instead of the zero rate
Article 6 of the Sixth VAT Directive - Treatment of rented property as supplies of goods
Article 12 of the Sixth VAT Directive - Application of an increased rate under certain circumstances
Article 12(4) & 2 of the First VAT Directive - Application of the zero and 10% rates to supplies of livestock and property with division of the taxable amount, reducing the effective rates to 1% and 3% respoectively
Article 17(3) of the Sixth VAT Directive - Refund of tax to foreign taxable persons
Article 22(2) of the Sixth VAT Directive - Simplification of the arrangements that apply to retailers
Article 25(5) of the Sixth VAT Directive - Refund to non-registered farmers of the VAT charged on certain buildings and the drainage or clearing of land
Article 28(2) of the Sixth VAT Directive - Application of zero-rating to fertilisers, animal feeding stuffs and seeds
Exemptions:
With regard to "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" - foodstuffs are subject at the 0%, 13.5% and 23% VAT rates. Catered food is also chargeable at 9%.
With regard to "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" - 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.
With regard to "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, and supply of children's car seats" - children’s car safety seats and repairs to medical equipment apply at the 13.5% reduced VAT rate. However, medical equipment and aids are at the 0% or 23% rates.
With regard to "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" - street cleaning and refuse collecting apply at the 13.5% rate while waste treatment is at the standard rate.
With regard the “Supply of natural gas” and the “Supply of electricity” – the reduced rate arises under Article 118 and not Article 102.
With regard to " Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" - in the case of admissions to musical shows or theatres, the 9% reduced rate applies where facilities for the consumption of food or drink are available during all or part of the performance.
With regard to "Use of sporting facilities" - the 9% reduced rate applies except where the supply is made by non-profit making organisations
The activities operating at the zero rate and the rate of 4.8% in Ireland have their basis in Article 110.
Article 115 applies to Ireland's operation of a reduced rate on the supply of housing. With regard to VAT on children’s clothing and children’s footwear these apply at the zero rate in Ireland under Article 110.
Many of the goods and services applying at the 13.5% rate in Ireland have their basis under Article 118.
Certain activity at the 13.5% VAT rate come within Article 122.
Normally every two months.
Revenue Commissioners.
