The temporary reduction of the VAT rate in Ireland has been approved: Legislative Act – see section 12
Amendment of section 46 of Act of 2010
12. Section 46 of the Act of 2010 is amended—
(a) in paragraph (a) of subsection (1), by inserting “subject to subsection (1A),” before “23 per cent”, and
(b) by inserting the following subsection after subsection (1):
“(1A) During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted ‘21 per cent’ for ‘23 per cent’.”.
Source Deloitte
Read also Ireland cuts VAT rate from 23 to 21%
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