Ireland applies the 9% VAT rate to qualifying apartments under Finance Act 2025, section 70
This page records one dated change. For the rules in Ireland as they stand today, see the Ireland guide →
- Jurisdiction
- Ireland
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 1 December 2025
- Effective
- 8 October 2025
- Authority
- Irish Statute Book (electronic Irish Statute Book, Office of the Attorney General)
- Systems
- Tax engine, ERP
- Verified
- Fetched from official source · high confidence
Developers and sellers of qualifying apartments in Ireland — 9% applies to supplies of such apartments from 8 October 2025 to 25 November 2025, and to the supply and construction of qualifying apartment units from 26 November 2025 to 31 December 2030.
Apply 9% to qualifying apartment supplies and construction services through 31 December 2030.
Tax engineERP
Section 70 of Ireland's Finance Act 2025 (No. 18 of 2025) amends section 46(1) of and Schedule 3 to the VAT Consolidation Act 2010 to apply the 9% rate to qualifying apartments: to the supply of such apartments from 8 October 2025 to 25 November 2025 (paragraph (cab)), and to the supply and construction of qualifying apartment units from 26 November 2025 to 31 December 2030 (paragraph (cac)).
What changed in detail
Section 70 of Ireland’s Finance Act 2025 (No. 18 of 2025) amends section 46(1) of and Schedule 3 to the VAT Consolidation Act 2010 to apply the 9% rate to qualifying apartments, in two successive paragraphs:
- Paragraph (cab): the supply of qualifying apartments, from 8 October 2025 to 25 November 2025.
- Paragraph (cac): the supply and construction of qualifying apartment units, from 26 November 2025 to 31 December 2030.
What it means
The rate cut runs to the end of 2030, a long planning horizon rather than a short-term incentive — but note the two-paragraph structure. The earliest window (8 October to 25 November 2025) applied the rate to the sale only; construction services join from 26 November 2025. A project that closed apartment sales before 26 November should check which paragraph its construction contracts fall under rather than assuming the 9% rate applied to construction throughout.
Proof
during the period from 26 November 2025 to 31 December 2030, 9 per cent in relation to
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