How rates apply to what you buy
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.