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Ireland: VAT update, changes to rates for certain items

Ireland: VAT update, changes to rates for certain items

Irish Revenue has updated sections or added new sections to its manual on value added tax (VAT).


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The updates on Revenue’s VAT Tax and Duty Manual include:

  • Confirmation of a change in Revenue’s practice that will result in an increased VAT rate for sales of certain food supplement products (with the VAT rate increasing from 0% to 23% effective 1 March 2019)
  • Confirmation of a change in Revenue’s practice that will result in the application of 0% rate of VAT on sales of “rollators” (a device equipped with wheels, used by persons with a disability or infirm people for support while walking) effective 1 March 2019
  • Updated guidance on the VAT rules applicable in certain sectors, including opticians, staff canteens, pharmacists, and personal contract plans (PCPs)
  • New guidance on changes to the VAT treatment of vouchers

Read a 2019 report prepared by the KPMG member firm in Ireland

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