- From 1 January 2026, the hire of a room in any venue, including hotels and guesthouses, is liable to VAT at the standard rate.
- Prior to 1 January 2026, the hire of a room in hotels and guesthouses was subject to a reduced VAT rate, while other venues were subject to the standard rate.
- The hire of a room is not considered the letting of immovable goods for VAT purposes.
- The guidance is not comprehensive or definitive and should not be considered professional advice.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Ireland"
- Revenue Issues New VAT Guidance and Updates for Finance Act 2025 Changes and Apartment Construction
- Reduced 9% VAT on Gas and Electricity Extended Until December 2030 for Affordability
- Irish Revenue Updates VAT Group Rules: Key Changes for Cross-Border Businesses Effective 2026
- Irish Revenue Updates VAT Guidance for Qualifying Apartments under Finance Act 2025
- Ireland Updates VAT Guidance: New Rates, Rental Income Taxation, Exemption Changes, and Fund Management Rules
