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
  • certain oral medicine, non-oral medicine, and sanitary products
  • certain books, e-books and audiobooks
  • certain newspapers and e-newspapers
  • certain animal feeding stuffs, certain fertilisers, seeds and plants used to produce food
  • supply and installation of solar panels on private dwellings and recognised schools
  • clothing and footwear appropriate to children under 11 years of age
  • and
  • supplies to VAT-registered persons authorised by Revenue under the zero-rating scheme for qualifying businesses.

Next: Livestock rate of VAT