Ireland – 9% VAT rate for restaurants and hotels extended

For the period from 1st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate:

  • Catering (excluding alcohol, soft drinks and bottled water)
  • Hot food take aways, hot tea and coffee
  • Hotel, guest house, caravan or camping bookings
  • Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions
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