Value-Added Tax Consolidation Act 2010 (Number 31 of 2010)
PART 6
Rates and Exemption
Chapter 1
Rates
46 Rates of tax.
[VATA s. 11(1), (1A) and (8)]
(1) Tax shall be charged, in relation to the supply of taxable goods or services, the intra-Community acquisition of goods and the importation of goods, at whichever of the following rates is appropriate in any particular case:
(a) [9]>subject to subsection (1A), <[9][4]>21 per cent<[4][4]>23 per cent<[4] of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in [1]>paragraphs (b), (c) and (d)<[1][15]>[1]>paragraphs (b), (c), (ca) and (d)<[1]<[15][15]>paragraphs (b), (c), (ca), (caa), (cb) and (d)<[15];
(b) zero per cent of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) and (6) of Schedule 2 or of goods or services of a kind specified in the other paragraphs of that Schedule;
(c) [2]>subject to [11]>paragraph (ca)<[11][16]>[11]>paragraphs (ca) and (cb)<[11]<[16] [16]>paragraphs (ca), (caa) and (cb)<[16],<[2] 13.5 per cent of the amount on which tax is chargeable in relation to goods or services of a kind specified in Schedule 3;
[3]>
(ca) [5]>during the period 1 July 2011 to 31 December 2013,<[5] 9 per cent in relation to goods or services of a kind specified in [8]>paragraphs 3(1) to (3), 7, 8, 11, 12[8]>paragraphs 7(a), 7A and 12<[8] of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);[6]>and 13(3)<[6][6]>, 13(3) and 13B(1) to (3)<[6]<[8]
<[3]
[17]>
(caa) during the period from 1 May 2022 to [19]>31 October 2022<[19] [19]>28 February 2023<[19], 9 per cent in relation to goods of a kind specified in paragraph 17(2) and (3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);
<[17]
[12]>
(cb) during the period from 1 November 2020 to [14]>31 December 2021<[14][18]>[14]>31 August 2022<[14]<[18] [18]>28 February 2023<[18], 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);
<[12]
(d) 4.8 per cent of the amount on which tax is chargeable in relation to the supply of livestock[7]> and live greyhounds and to the hire of horses<[7].
[10]>
(1A) During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted ‘21 per cent’ for ‘23 per cent’.
<[10]
(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).
(3) Goods or services which are specifically excluded from any paragraph of a Schedule shall, unless the contrary intention is expressed, be regarded as excluded from every other paragraph of that Schedule, and shall not be regarded as specified in that Schedule.
(4) (a) The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.
(b) The Minister may by order amend or revoke an order under this subsection (including an order under this paragraph).
(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
[13]>
(5) (a) Where the European Commission adopts a decision to extend or further extend the period of application of the relief granted by Commission Decision (EU) 2020/491 to a date later than 30 April 2021 or to any later date, as the case may be (in this paragraph referred to as the ‘extended period’), the Minister shall by order amend subclause (ii) of paragraph 11(4)(a) of Schedule 2 so as to extend or further extend, as the case may be, the period specified in that subclause for such extended period.
(b) An order under paragraph (a) may, if so expressed, have retrospective effect.
(c) An order under paragraph (a) shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(d) In this subsection—
“Commission Decision (EU) 2020/491” means Commission Decision (EU) 2020/491 of 3 April 20201 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the Covid-19 outbreak during 2020, as amended by Commission Decision (EU) 2020/1101 of 23 July 20202 and Commission Decision (EU) 2020/1573 of 28 October 20203;
“Covid-19” has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.
<[13]
Footnotes
1 OJ No. L103, 3.4.2020, p.1
2 OJ No. L241, 27.7.2020, p.36
3 OJ No. L359, 29.10.2020, p.8
[6]
Substituted by F(No.2)A13 s66(1)(b)(i). Comes into operation on 1 January 2015 as per S.I. No. 498 of 2014.
[7]
Deleted by F(No.2)A13 s66(1)(b)(ii). Comes into operation on 1 January 2015 as per S.I. No. 498 of 2014.