News Ross, Gorey, Wexford, and Waterford based Pensions and Investment broker E W Levingstone Accountants & Co, and Levingstone Financial Services set out details of the recent VAT rate change

Reduced VAT Rate of 9% on certain goods and services with effect from 1 July 2011

A second reduced VAT rate of 9% applies in respect of certain goods and services (mainly related to tourism) for the period 1 July 2011 to 31 December 2013.   The 9% VAT rate applies to certain goods and services previously liable at the 13.5% rate, including restaurant and catering services; hotel and holiday accommodation; admissions to cinemas, theatres, certain musical performances, museums and art gallery exhibitions; fairgrounds or amusement park services; the use of sporting facilities; hairdressing services; printed matter such as brochures, maps, programmes, leaflets, catalogues and newspapers.  From 1st January 2014 the rate on these goods and services will revert to 13.5%

Supplies of goods and services at the new 9% rate:
The goods and services to which the 9% rate applies are those, and only those, listed in the paragraphs 3(1) to (3), 7, 8, 11, 12 and 13 (3) of Schedule 3 of the VAT Consolidation Act 2010.  Examples of such goods and services include:
• the supply of food and drink (excluding alcohol  and soft drinks) in the course of catering or

• the supply, by means of a vending machine, of food and drink that would otherwise be zero-rated

• hot take-away food and hot drinks

• hotel lettings, including guesthouses, caravan parks, camping sites etc

• admissions to cinemas, theatres, certain musical performances, museums, art gallery exhibitions

• amusement services of the kind normally supplied in fairgrounds or amusement park services

• the provision of facilities for taking part in sporting activities by a person other than a non-profit making organization

• printed matter e.g. newspapers, brochures, leaflets, programmes, maps, catalogues, printed music (excluding books)