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Corporate Social Responsibility

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VAT on food and drink supplied by wholesalers and retailers

Sep 04, 2023

Following the cessation of the temporary 9 percent VAT rate applying the goods and services in the tourism and hospitality sector on 31 August 2023, Revenue has updated several VAT Tax and Duty Manuals to reflect the application of the 13.5 percent rate of VAT from 1 September 2023:

  • VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers
  • VAT Treatment of Restaurant and Catering Services
  • VAT Treatment of Guest and Holiday Accommodation
  • VAT treatment of Admission fees for entry to Historic Houses and Gardens
  • VAT treatment of Admission to Amusement parks and Fair grounds
  • VAT treatment of Services connected with immovable property
  • Supply of Printed Matter
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