Enacted Rate change
Ireland — VAT consolidation s46
- Jurisdiction
- 🇮🇪 Ireland
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Effective
- 1 July 2026
- Verified
- Fetched from official source · high confidence
Finance Act 2025 (Act No. 18 of 2025), section 71, amends section 46 of the VAT Consolidation Act 2010 so that from 1 July 2026 the 9% second reduced rate of VAT applies to food and drink for human consumption supplied as part of a restaurant, catering or hot takeaway service, and to hairdressing services; alcohol, bottled water, soft and sports drinks remain at the 23% standard rate, and hotel/short-term accommodation and admissions to tourist attractions are not included.
Sources
- Finance Act 2025 (Number 18 of 2025), section 71 — Amendment of section 46 of Principal Act (reduced rate for food and drink for human consumption and hairdressing services)
- Finance Act 2025 — VAT Notes for Guidance (9% second reduced rate on restaurant/catering food and drink and hairdressing services from 1 July 2026)