Ireland (IE) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 23%
Reduced 9/13.5%
Super Reduced 4.8%
Parking 13.5% Parking rate of 13.5% applicable to:
1. Energy for heating and light
2. Movable property used in the construction and maintenance of immovable property
3. Supply of immoveable property
4. Services consisting of the routine cleaning of immoveable property
5. Repair and maintenance of movable property
6. Services relating to the care of the human body
7. Certain specific tourist services
8. Services relating to photography
9. Services supplied by jockeys
10. Works of art and antiques
11. Short-term hire (less than 5 weeks) of:
– motor vehicles designed for the conveyance of persons by road
– ships, boats and other vessels not exceeding 15 tonnes gross designed for the
conveyance of passengers
– sports and pleasure craft, including yachts, cabin cruisers, dinghies, canoes, skiffs
and racing boats
– caravans, mobile homes, tents and trailer tents.
12. Driving schools
13. Professional services supplied by veterinary surgeons
Special 0 0% − Supplies of books and pamphlets (excluding newspapers, periodicals, catalogues,
diaries, etc.)
− Supplies of food and drink intended for human consumption (excluding certain
products such as alcoholic beverages, manufactured beverages, ice-cream and
confectionery)
− Supplies of seeds, plants, trees, etc. used for food production
− Supplies of certain fertilisers in units of not less than 10 kg
− Supplies of animal feeding stuffs (excluding pet food)
− Supplies of orally administered medicines for human consumption
− Supplies of orally administered medicines for animal consumption (excluding those
for pets)
− Supplies of certain articles of feminine hygiene
− Supplies of medical equipment such as wheelchairs, crutches, orthopaedic appliances
and other artificial parts of the body (excluding false teeth)
− Supplies of articles of clothing and footwear for children of average size under the
age of ten (excluding clothes made of fur or skin and articles of clothing and
footwear not marked with the size or age)
− Supplies of wax candles (plain, white and undecorated)
−Certain services provided by the Commissioners of Irish Lights

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/11/1972 1 | 5,26 16,37 30,26 11,11
03/09/1973 1 | 6,75 19,5 36,75 11,11
01/03/1976 10 20 35 | 40
01/03/1979 1 | 10 20
01/05/1980 1 | 10 25
01/09/1981 1,5 | 15 25
01/05/1982 1,8 | 18 30
01/03/1983 2,3 | 23 35
01/05/1983 2,3 | 5 | 18 23 | 35
01/07/1983 2 | 5 | 18 23 | 35
01/05/1984 2 | 5 | 8 | 18 23 | 35
01/03/1985 2,2 | 10 23
01/03/1986 2,4 | 10 25
01/05/1987 1,7 | 10 25
01/03/1988 1,4 | 5 | 10 25
01/03/1989 2 | 5 | 10 25
01/03/1990 2,3 | 10 23
01/03/1991 2,3 | 10 | 12,5 21
01/03/1992 2,7 | 10 | 12,5 21 16
01/03/1993 2,5 | 12,5 21 12,5
01/01/1996 2,8 | 12,5 21 12,5
01/03/1997 3,3 | 12,5 21 12,5
01/03/1998 3,6 | 12,5 21 12,5
01/03/1999 4 | 12,5 21 12,5
01/03/2000 4,2 | 12,5 21 12,5
01/01/2001 4,3 | 12,5 20 12,5
01/03/2002 4,3 | 12,5 21 12,5
01/01/2003 4,3 | 13,5 21 13,5
01/01/2004 4,4 | 13,5 21 13,5
01/01/2005 4.8 | 13.5 21 13.5
01/12/2008 4.8 | 13.5 21 13.5
01/01/2010 4.8 | 13.5 21,5 13.5
01/07/2011 4.8 | 9(1)| 13.5 21,5 13.5
01/01/2012 4.8 | 9(1)| 13.5 23 13.5

(1) 9% reduced rate applies until 31/12/2013

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 0  
4.8 livestock and live horses normally intended for use in the preparation of foodstuffs
9  
13.5  
23  
2 Water supplies Ex When the water is provided by local authorities or Irish Water
23  
3 Pharmaceutical products 0 Used for human or animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
13.5 Non-oral contraceptive products.
23 Includes products used for human or animal non-oral consumption such as injections, infusions, liniments, ointments etc.
4 Medical equipment for disabled persons 0 Medical equipment being invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons; orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses; walking frames and crutches; parts or accessories suitable for use solely or principally with any of the goods specified above
23  
Children’s car seat 13.5  
5 Transport of passengers

(+see n° VI)

Ex  
6 Books 0  
Books on other physical means of support 23  
Newspapers 9  
Periodicals 9  
7 Admission to cultural services (shows, cinema, theatre) Ex Supplies by public bodies (bodies governed by public law or by other cultural bodies)
9  
Admission to amusement parks 9  
8 Pay TV/ cable TV 23  
TV licence Ex  
9 Writers, composers, etc. 23  
10 Social housing 13.5  
10a Renovation and repairing of private dwellings 13.5  
10b Window cleaning and cleaning in private households 13.5  
11 Agricultural inputs 0 Supplies of certain fertilisers in units of not less than 10 kg; animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets; seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.
4.8 Livestock and live horses normally intended for use in agricultural production
13.5 Services consisting of any of the following: field work, including reaping, mowing, threshing, baling, harvesting, sowing and planting; stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services); disinfecting and ensilage of agricultural products; destroying weeds and pests, and dusting and spraying crops and land; lopping, tree felling and similar forestry services
23  
12 Hotel accommodation 9  
12a Restaurant and catering services 9 All beverages are excluded
Ex Catering services supplied to patients in a hospital or students at their school
13 Admission to Sporting events Ex  
14 Use of Sporting facilities 9  
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec Ex  
16 Supplies by undertakers and cremation services Ex  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 13.5  
Ex Other professional medical care services that, on 1 January 2010, were recognised by the Revenue Commissioners as exempt activities.
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 13.5  
19 Minor repairing (including mending and alteration) of:    
Bicycles 13.5  
Shoes and leather goods 13.5  
Clothing and household linen 13.5  
20 Domestic care services (**) Ex  
21 Hairdressing 9