What are VAT rates?

Zero rate of VAT

The zero rate of Value-Added Tax (VAT) applies to certain goods and services, including:

  • exports
  • intra-Community supplies of goods to VAT-registered persons in other European Union (EU) Member States
  • certain food and drink
  • oral medicine
  • certain books and booklets
  • certain animal feeding stuffs, certain fertilisers, seeds and plants used to produce food
  • clothing and footwear appropriate to children under 11 years of age
  • supplies to VAT-registered persons authorised by Revenue under the zero-rating scheme for qualifying businesses.

Use the search facility to check the rates applicable to an extensive list of goods and services.

Next: Livestock rate of VAT