The new 9% rate applies to:
- The supply of food and drink (excluding alcohol and soft drinks) in the course of catering or by means of a vending machine.
- Hot take-away food and hot drinks
- Hotel lettings, including guest houses, caravan parks, camping sites etc
- Admission to cinema, theatres, certain musical performances, museums, art gallery exhibitions
- The provision of facilities for sporting activities by a person other than a non-profit making organisation
- Printed matter - newspapers, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books)
- Hairdressing services
- Amusement services - fairground or amusement park services
Goods & Services remaining at the 13.5% rate
- Bakery products, excluding bread
- Residential property & Non-residential property
- Goods used for agricultural production of bio-fuel
- Building services related to residential property, including installation
- Children's car safety seats
- Fuel - coal, peat, timber, electricity, gas (other than auto LPG), heating oil
- Tour Guide Services
- Minor repairs - bicycles, shoes, leather goods, clothes, household linen
- Routine cleaning of residential property
- Non-oral contraception products
- Short term hire of cars, boats, mobile homes, caravans, tents or trailers
- Repair & maintenance of cars, vehicles, vessels and aircraft
- Jockey services
- Photographic services including photographic prints
- Veterinary Services
- Certain works of art, antiques, literary manuscripts
- Concrete
- Services consisting of the care of the human body
- Animal insemination services & livestock semen
- Waste acceptance & disposal
- Agricultural services
- Greyhound feeding stuff and live poultry or ostriches
If you are in business and have any queries on the Vat rate you should be charging, contact either of our offices -Amatino Partners Monaghan 047 84955 or Amatino Partners Cavan 049 4371211 or simply email info@amatino.ie