Reduced VAT rate for tourism and hospitality sector takes effect

Nov 02, 2020

In line with Budget 2021, the VAT rate for the tourism and hospitality sector reduced from 13.5 percent to 9 percent from yesterday, 1 November. Revenue’s VAT Tax and Duty Manual is updated to reflect the application of the second reduced VAT rate in place from now until 31 December 2021. The rate reduction applies to catering and restaurant services, tourist accommodation, cinemas, theatres, museums, historic houses, open farms, amusement parks, certain printed matter, and hairdressing.

The following chapters of the VAT Tax and Duty Manual have been amended to reflect this change:

  • Supply of printed matter
  • VAT on Food and Drink
  • Emergency Accommodation and Ancillary services
  • Entrance Fees to Historic Houses and Gardens


See eBrief No. 197/20 for more details.