What are VAT rates?
Zero rate of VAT
The zero rate of Value-Added Tax (VAT) applies to certain goods and services, including:
- intra-Community supplies of goods to VAT-registered persons in other European Union (EU) Member States
- certain food and drink
- certain 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.
Next: Livestock rate of VAT