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.
- 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.