Friday 9 December 2016

How rates apply to what you buy

Published 19/11/2011 | 05:00

VAT is charged at different rates for various goods and services. You can get an extensive list of VAT ratings from the Revenue Commissioners.

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- 21pc is the standard rate of VAT and all goods and services that do not fall into the reduced rate categories are charged at this rate. They include alcohol, audio-visual equipment, car parts and accessories, CDs, computers and consultancy services.

- 13.5pc VAT is applied to items including fuel (coal, heating oil, gas), electricity, veterinary fees and building and building services, among others.

- 9pc VAT is applied to tourism-related activities until the end of 2013.

- 4.8pc is a reduced rate of VAT for agriculture.

- 0pc VAT rating includes all exports, tea, coffee, milk, bread, books, children's clothes and shoes.

Irish Independent

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