- Ireland’s Budget 2026 lowers VAT on new apartments to 9% from 8 October 2025 to 31 December 2030, and on restaurant, catering, and hairdressing services to 9% from 1 July 2026.
- The 9% VAT rate for electricity and natural gas is extended to 31 December 2030.
- The changes aim to reduce household costs and support hospitality, construction, and housing supply.
- Revenue confirms restaurant and catering services stay at 13.5% until 1 July 2026, after which 9% applies; takeaway food is treated differently as goods.
- For accommodation packages with meals, VAT must be split fairly between components: accommodation at 13.5% and meals at 9% or 23% depending on the service.
Source: marosavat.com
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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