- 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.
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