Value-Added Tax Consolidation Act 2010

• F409[(ee) the automatic enrolment retirement savings system established, maintained and controlled by An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir as provided for in the Automatic Enrolment Retirement Savings System Act 2024;]

• F401[(f) any other undertaking that is determined by the Minister to be a collective investment undertaking for the purposes of this subparagraph.]

• (3) A determination referred to in subparagraph (2)(f) takes effect on the date when it is notified to the undertaking concerned or on such later date as is specified in the determination.

• (4) In relation to an undertaking specified in subparagraph (2), management of the undertaking can consist of any one or more of the 3 functions listed in F410[Annex II of Directive No. 85/611/EEC] of the European Parliament and Council (being the functions included in the activity of collective portfolio management) where the relevant function is F398[supplied] by the person who has responsibility for carrying out that function in respect of the undertaking.

Agency services.

F401[7.(1) The supply of agency services relating to the financial services specified in subparagraph (1) of paragraph 6, excluding management and safekeeping services in regard to the services specified in clause (a) of that subparagraph.

• (2) F411[…]]

Insurance and reinsurance services.

• (2) For the purposes of this paragraph “related services”F413[…] includes—

• (a) collecting insurance premiums and selling insurance, and

• (b) handling claims and providing claims settlement services where the supplier of the insurance services delegates authority to an agent and is bound by the agent’s decision in relation to claims.

Supply of investment gold.

• (2) In relation to investment gold, the supply of services of an intermediary acting in that capacity.

• (3) In this paragraph the expressions “intermediary” and “investment gold” have the meanings respectively assigned to them by section 90(1).

Gambling and lotteries.

• (1A) The supply of services by a remote betting intermediary (within the meaning of section 64 of the Finance Act 2002), the consideration for which consists of commission charges within the meaning of section 67B of that Act that are subject to excise duty imposed by that section.]

• F415[(1B) The acceptance of bets by a remote bookmaker (within the meaning of section 64 of the Finance Act 2002) from persons outside the State.

• (1C) The supply of services by a remote betting intermediary (within the meaning of section 64 of the Finance Act 2002) to persons outside the State, the consideration for which consists of commission charges for the use of the remote betting intermediary facilities.]

• (2) The issuing of tickets or coupons for the purpose of a lottery.

Letting of immovable goods.

• (a) letting machinery or a business installation when let separately from any other immovable goods of which the machinery or installation forms part;

• F416[(b) supplies of the kind to which paragraph 11 of Schedule 3 relates, except where such supplies are used or to be used as emergency accommodation;]

• (c) providing facilities for taking part in sporting activities of the kind to which F417[subparagraph (1) or (1A) of paragraph 12] of Schedule 3 relates;

• (d) providing parking accommodation for vehicles by the operators of car parks;

• (e) hiring safes.

• (2) Allowing a person to use a toll road or a toll bridge is not a letting of immovable goods for the purposes of this Act.

Other supplies of goods.

• (a) that were used for the purposes of a business carried on by the person,

• (b) in relation to the acquisition or application of which the person had borne tax, and

• (c) that are of such a kind, or were used in such circumstances, that no part of the tax was deductible under Chapter 1 of Part 8.

F418[Gas and electricity services etc.

• (2) The importation of electricity.

• (3) The importation of heat or cooling energy through heating or cooling networks.]

Exemptions by derogation in accordance with Article 371 of the VAT Directive.

• (2) The supply of water by local authorities F419[and Irish Water].

• (3) Transporting passengers and their accompanying baggage.

• (4) The admission of spectators to sporting events.

F420[Imports by certain international bodies

• (a) the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or

• (b) the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,

within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.

• F421[(1A)
• (a) The importation of goods by the European Commission or by an agency or body established under European Union law where the European Commission or such agency or body imports those goods in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods imported are supplied for consideration by the European Commission or an agency or body established under European Union law.

• (b) In this subparagraph, “Covid-19” has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020 .]

• (2) The importation of goods by international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, or by members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.]

• F422[(3) The importation of goods by the armed forces of a Member State other than the State for the use of those forces or the civilian staff accompanying those forces or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.]

SCHEDULE 2 Zero-rated Goods and Services

Section 46.

[VATA Sch. 2]

PART 1 International Supplies

This Part sets out the exemptions with deductibility in accordance with Chapters 4 to 10 of Title IX of the VAT Directive.

Intra-Community transactions.

• (2) The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State.

• (3) The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implements the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92/12/EEC of 25 February 1992).

• (4) The supply of intra-Community transport services involving the carriage of goods to and from the Azores or Madeira.

• F424[(5) The supply of goods to a taxable person, being goods which that taxable person is deemed to supply under section 91G.]

Imports.

• (2) The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 53(1).

• F424[(3) The importation of goods where the value-added tax is declared under the special scheme in Section 4 of Chapter 6 of Title XII of the VAT Directive and where, at the latest upon lodging of the import declaration, the identification number for the application of the special scheme of the supplier or of the intermediary acting on his or her behalf allocated under Article 369q of the VAT Directive has been provided at importation.]

Exports.

• (2) The carriage of goods in the State by or on behalf of a person in performing a contract to transfer the goods to a place outside the Community.

• (3) A supply of goods that are to be dispatched or transported directly outside the Community by or on behalf of the purchaser of the goods where that purchaser is established outside the State.

• (4) A supply of services that consists of work on movable goods acquired or imported for the purpose of undergoing that work within the Community and dispatched or transported out of the Community by or on behalf of the person providing the services.

• (5) In this paragraph “traveller” and “traveller’s qualifying goods” have the meanings respectively assigned to them by section 58(1).

Services relating to vessels and aircraft.

• (2) The supply, modification, repair, maintenance, chartering and hiring of—

• (a) sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used—

• (i) for the carriage of passengers for reward,

• (ii) for the purposes of a sea fishing business,

• (iii) for other commercial or industrial purposes, or

• (iv) for rescue or assistance at sea,

or

• (b) aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes.

• F426[(2A) The supply of services, other than those referred to in subparagraph (2), to meet the direct needs of—

• (a) sea-going vessels to which subparagraph (2)(a) relates or their cargoes, or

• (b) aircraft to which subparagraph (2)(b) relates or their cargoes.]

• (3) Subject to regulations (if any), the supply, hiring, repair and maintenance of equipment incorporated or for use in sea-going vessels to which subparagraph (2)(a) relates.

• (4) The supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (2)(b) relates.

• (5) The supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in subparagraph (2), but excluding goods for supply on board the vessels or aircraft to passengers with a view to those goods being taken off the vessels or aircraft by those passengers.

• (6) F425[…]

Certain transactions treated as exports.

F427[5.(1) The supply of goods or services to—

• (a) the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or

• (b) the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,

within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.

• (1A) The supply of goods and services to international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.]

• F428[(1B) The supply of goods or services to a Member State other than the State, where those goods or services are intended for the armed forces of any state which is party to the North Atlantic Treaty, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in the common defence effort of the parties to the North Atlantic Treaty.]

• F429[(1C) The supply of goods or services within the State, intended either for the armed forces of a Member State other than the State for the use of those forces, or the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.

• (1D) The supply of goods or services to a Member State other than the State, intended for the armed forces of any Member State, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.]

• F430[(1E)
• (a) The supply of goods or services to the European Commission or to an agency or body established under European Union law where the European Commission or such agency or body purchases those goods or services in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods and services purchased are supplied for consideration by the European Commission or an agency or body established under European Union law.

• (b) In this subparagraph, “Covid-19” has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

• (2) The supply of gold to the Central Bank of Ireland.

Services by intermediaries.

• (a) the export of goods,

• (b) services specified in subparagraph (2), or

• (c) the supply of goods or services outside the Community.

• (2) The following services are specified for the purposes of subparagraph (1)(b):

• (a) services of the kind referred to in paragraph 1(4) (Carriage of goods to or from the Azores or Madeira);

• (b) services of the kind referred to in paragraph 3(2) (Carriage of goods in transit to a place outside the Community);

• (c) F425[…]

• F431[(d) services of the kind referred to in—

• (i) paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft), or

• (ii) paragraph 4(2A) (To meet the direct needs of sea-going vessels or aircraft, or of their cargoes);]

• F432[(da) services of the kind referred to in paragraph 4(3) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in sea-going vessels to which paragraph 4(2)(a) relates);

• (db) services of the kind referred to in paragraph 4(4) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in aircraft to which paragraph 4(2)(b) relates);]

• (e) services of the kind referred to in paragraph 5(2) (Supply of gold to the Central Bank of Ireland).

• (3) Services that are treated as intermediary services under the travel agent’s margin scheme in accordance with section 88(8).

International trade, etc.

• (2) The supply of goods by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port.

• (3) The supply of goods that are to be transported directly or on behalf of the person making the supply to a registered person within the customs-free airport.

• (4) The supply of goods that are a traveller’s qualifying goods, but only if section 58(2) is complied with.

• (5) The supply of services in obtaining a repayment of tax due on the supply of a traveller’s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 58(2) is complied with.

• (6) Subject to such conditions and in such amounts as may be specified in regulations (if any)—

• (a) the supply of goods, in a tax-free shop approved by the Revenue Commissioners, to travellers departing the State for a place outside the Community, or

• (b) the supply, other than by means of a vending machine, of food, drink and tobacco products on board a vessel or aircraft to passengers departing the State for another Member State, for consumption on board that vessel or aircraft.

• (7) Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)).

• (8) In this paragraph “traveller’s qualifying goods” has the meaning assigned to it by section 58(1).

PART 2 Supplies Within the State

F433[This Part sets out special provisions in accordance with Article 105a(1) and Annex III of the VAT Directive.]

Food and drink.

• F434[(a) a supply to which paragraph 3(1) or (3) of Schedule 3 relates,]

• (b) supplies specified in Part A, B, C or D of Table 1 F434[to this paragraph,]

• (c) supplies specified in column (1) of Part E or F F434[of that table, and]

• F435[(d) a supply to which paragraph 5(1) of Schedule 1 relates.]

Table 1

Food and Drink

Part A	Part A
Beverages chargeable with excise duty specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations derived from any of them.	Beverages chargeable with excise duty specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations derived from any of them.
Part B	Part B
(a) F433[Tea, herbal tea and preparations derived from either or both of them, when supplied in drinkable form.] (b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from them, when supplied in drinkable form.	(a) F433[Tea, herbal tea and preparations derived from either or both of them, when supplied in drinkable form.] (b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from them, when supplied in drinkable form.
Part C	Part C
(a) Ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any of those products. (b) Savoury products made from cereal or grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products when supplied for human consumption without further preparation.	(a) Ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any of those products. (b) Savoury products made from cereal or grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products when supplied for human consumption without further preparation.
Part D	Part D
Any of the following when supplied for human consumption without further preparation: (a) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch; (b) popcorn; (c) salted or roasted nuts, whether or not in their shells.	Any of the following when supplied for human consumption without further preparation: (a) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch; (b) popcorn; (c) salted or roasted nuts, whether or not in their shells.
Part E	Part E
(1)	(2)
Any of the following items not being items specified in column (2) of this Part: (a) drinking water, juice extracted from, and other drinkable products derived from F436[fruit, vegetables, plants, grains, seeds, or pulses], and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages; (b) beverages other than those specified in Part A or B.	(a) F437[Tea, herbal tea and preparations derived from either or both of them, when supplied in non-drinkable form.] (b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from any of them, when supplied in non-drinkable form. (c) Milk F438[…] (d) Preparations and extracts derived from meat, yeast or eggs. F439[(e) Oat milk, almond milk, rice milk, coconut milk, hemp milk, cashew milk, soy milk, pea milk, hazelnut milk, flax milk, potato milk or other similar milk substitute drinks.]
Part F	Part F
(1)	(2)
All kinds of chocolates, sweets and similar confectionery (including glacé or crystallised fruits), biscuits, crackers and wafers, and all other kinds of confectionery and bakery products (whether cooked or uncooked), excluding bread within the meaning assigned to it in column (2) of this Part.	For the purposes of this Part “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal F440[or other] flour and any one or more of the ingredients included in column (1) of Table 2 to this paragraph that do not exceed the quantities (if any) set out for each ingredient in column (2) of that table, but does not include food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing 2 or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking, frying or toasting.

F441[Table 2

Ingredients and Weight Limits thereof for Bread as defined in column (2) of Part F of Table 1

(1) Ingredients	(2) Weight limits for the ingredients, as percentage of weight of flour included in the dough
Fats and sugars (including any fats and sugars contained in any bread improver)	Not exceeding 12% in aggregate
Dried fruit, vegetables, herbs and spices	Not exceeding 10% in aggregate
Yeast or other leavening or aerating agent, seeds, salt, malt extract, milk, water, gluten and bread improver	No limit]

• (2) In this paragraph, a reference to supplying food and drink includes—

• (a) a reference to supplying food without drink, and

• (b) a reference to supplying drink without food.

Certain printed matter.

• (a) F442[newspapers which are wholly or predominantly devoted to advertising,] periodicals, brochures, catalogues, directories and programmes,

• (b) books of stationery, cheque books and similar products,

• (c) diaries, organisers, yearbooks, planners and similar products the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information,

• (d) albums and similar products, and

• (e) books of stamps, tickets or coupons.

F444[Certain electronically supplied matter

9A. The electronic supply of books, newspapers and audiobooks, but excluding —

• (a) such books, newspapers and audiobooks which are wholly or predominantly devoted to advertising or consist wholly or predominantly of video content or audible music,

• (b) the items specified in subparagraphs (b) to (e) of paragraph 9, and

• (c) the items specified in subparagraphs (a) to (f) of paragraph 7A of [Schedule 3.]](#schedule-3-goods-and-services-chargeable-at-the-reduced-rate)

Children’s clothing and footwear.

• (a) articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material, and

• (b) articles of clothing that are not described, labelled, marked or marketed on the basis of age or size.

• (2) The supply of articles of children’s personal footwear of sizes that do not exceed the size appropriate to children of average foot size of 10 years of age, but excluding footwear that is not described, labelled, marked or marketed on the basis of age or size.

• (3) In this paragraph, a child whose age is 10 years or 10 years and a fraction of a year is taken to be a child of 10 years of age.

Medicine, medical equipment and appliances.

• (a) human oral consumption, or

• (b) human non-oral consumption when supplied for the purpose of—

• (i) hormone replacement therapy, or

• (ii) nicotine replacement therapy.]

• (2) The supply of medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.

• (3) The supply of medical equipment and appliances, being—

• (a) invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons,

• (b) orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses,

• F445[(ba) automated external defibrillators,]

• (c) walking frames and crutches,

• (d) parts or accessories suitable for use solely or principally with any of the goods specified in F442[clauses (a), (b), (ba) and (c)]

• F446[(4)
• (a) The supply of personal protection equipment, thermometers, hand sanitiser, oxygen, medical ventilators and specialist respiratory equipment including respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents, when supplied—

• (i) to—

• (I) the Health Service Executive, for use in the delivery of Covid-19 related health care services, and

• (II) hospitals, general practitioners, nursing homes and residential care facilities, for use in the delivery of Covid-19 related health care services to their patients or residents, as the case may be, and

• (ii) subject to such order as may be made under section 46(5), during the period beginning on 9 April 2020 and ending on F447[30 June 2022].

• (b) In this subparagraph, “Covid-19” has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

• F448[(5)
• F449[(a) The supply of Covid-19 in vitro diagnostic medical devices where those devices comply with the requirements of European Union legislation (or the law of a Member State giving effect to such legislation) applicable to such devices, including Directive 98/79/EC of the European Parliament and of the Council of 27 October 1998⁷ and Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017⁸.]

• (b) In this subparagraph, “Covid-19” has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

Fertilisers, feeding stuffs, certain seeds, etc.

• (2) Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.

• (3) Animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.

• (4) Seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.

Other zero-rated goods and services.

• (2) Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service.

• F442[(3) The supply of sanitary towels, sanitary tampons, menstrual cups, menstrual pants and menstrual sponges.]

The supply of sanitary towels and sanitary tampons.

• (4) F450[…]

F451[Solar panels

SCHEDULE 3 Goods and Services chargeable at the reduced rate

Section 46.

[VATA Sch. 3]

PART 1 Interpretation

Definitions — Schedule 3.

“food and drink table” means Table 1 to paragraph 8(1) of Schedule 2;

F453[…]

“margin scheme supply” means a supply—

• (a) by a taxable dealer in accordance with section 87(3) or (8), or

• (b) by an auctioneer within the meaning of section 89(1) and in accordance with F454[section 89(3);]

F455[“open farm” means a facility the principal function of which is the exhibition (other than on an occasional basis) of animals and agricultural activities, and such exhibition may also include rural heritage.]

Other interpretative provisions.

• (a) a reference to supplying food without drink, and

• (b) a reference to supplying drink without food.

• (2) For the purposes of paragraph 12, the expression “golf” does not include pitch and putt.

PART 2 Annex III Supplies

This Part sets out supplies of goods and services as provided by Article 98 and Annex III of the VAT Directive.

Food and drink for human consumption.

• (a) a supply to which paragraph 5(1) of Schedule 1 relates,

• (b) the supply of food and drink that falls within Part A of the food and drink table, and

• (c) the supply of food and drink that falls within column (1) of Part E of the food and drink table, but not including juices extracted from fruit.]

• (2) F457[…]

• (3) The supply of food and drink that consists of or includes food and drink—

• (a) that—

• (i) has been heated, enabling it to be consumed at a temperature above the ambient air temperature,

• (ii) has been retained heated after cooking, enabling it to be consumed at a temperature above the ambient air temperature, or

• (iii) is supplied while still warm after cooking, enabling it to be consumed at a temperature above the ambient air temperature,

and

• (b) that is above the ambient air temperature at the time when it is provided to a customer,

being food and drink which fall within Part B of the food and drink table or that, apart from this subparagraph, would be chargeable to tax at the rate specified in section 46(1)(b).

• (4) Subparagraph (3) does not apply to bread as defined in column (2) of Part F of the food and drink table.

• (5) Food of a kind used for human consumption (other than that chargeable to tax at the rate specified in section 46(1)(b)), being flour or egg based bakery products (including cakes, crackers, wafers and biscuits), but excluding—

• (a) wafers and biscuits wholly or partly covered or decorated with chocolate or some other product similar in taste and appearance,

• (b) food and drink which fall within Part C of the food and drink table, and

• (c) chocolates, sweets and similar confectionery.

F458[Food supplements.

3A. The supply of food supplements of a kind used for human oral consumption.]

Live animals, animal feeding stuffs.

• (2) Live poultry and live ostriches.

Pharmaceutical products.

F459[5A. F460[…]]

Certain safety equipment.

Books, newspapers and other printed matter.

• (a) F460[…] periodicals,

• (b) brochures, leaflets and programmes,

• (c) catalogues, including directories, and similar printed matter,

• (d) maps, hydrographic and similar charts, or

• (e) printed music other than in book or booklet form,

but excluding—

• (i) other printed matter wholly or substantially devoted to advertising,

• (ii) the items specified in subparagraphs (b) to (e) of paragraph 9 of Schedule 2, and

• (iii) any other printed matter.

F461[Certain electronically supplied matter

7A. The electronic supply of —

• (a) periodicals,

• (b) brochures, leaflets and programmes,

• (c) catalogues, including directories, and similar printed matter,

• (d) maps, hydrographic and similar charts,

• (e) children’s picture, drawing or colouring books, or

• (f) music printed or in manuscript form,

but excluding the supply of any such material which is wholly or predominantly devoted to advertising or consists wholly or predominantly of audible music or video content.]

Shows, exhibitions, cultural facilities, etc.

• (2) Promotion of, and admission to, live theatrical or musical performances, but excluding—

• (a) dances, and

• (b) performances of the kind specified in paragraph 5(2) of Schedule 1.

• F462[(3) Admission to fairgrounds or amusement parks, but excluding any part of the fee for such admission which relates to goods or services other than such admission.]

• F463[(4) Admission to—

• (a) exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest (not being services of the kind specified in paragraph 3(5) of Schedule 1), or

• (b) built or natural heritage facilities which are open to the public other than on an occasional basis (not being services of the kind specified in paragraph 3(5) of Schedule 1),

but excluding any part of the fee for such admission which relates to goods or services other than such admission.

• (5) Admission to an open farm, but excluding any part of the fee for such admission which relates to goods or services other than such admission.]

Private dwellings.

• (2) Services consisting of the routine cleaning of private dwellings.

F466[Housing as part of a social policy.

9A. The supply of housing, as part of a social policy, being the supply of an apartment, used or to be used for residential purposes, in an apartment block within the meaning of section 31E of the Stamp Duties Consolidation Act 1999.]

F464[Supply and construction of housing as part of a social policy.

9B. (1) In this paragraph—

“apartment block” means a multi-storey building that comprises, or will comprise, not less than 3 apartments with grouped or common access;

“completed” has the same meaning as it has in section 94.

• (2) The supply of immovable goods, as part of a social policy, which are or, when completed, will be—

• (a) one or more than one apartment, used or to be used for residential purposes, in an apartment block, or

• (b) an apartment block, used or to be used for residential purposes, but excluding any part of the apartment block that is not used or to be used for residential purposes.

• (3) Services consisting of the development, until completed, of immovable goods to which subparagraph (2) applies.]

Agricultural goods and services.

• (a) field work, including reaping, mowing, threshing, baling, harvesting, sowing and planting;

• (b) stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services);

• (c) disinfecting and ensilage of agricultural products;

• (d) destroying weeds and pests, and dusting and spraying crops and land;

• (e) lopping, tree felling and similar forestry services.

• F467[(2) Animal insemination services other than the services specified in subparagraphs (4) and (5) of paragraph 13B.]

• (3) The supply of livestock semen.

Hotel, holiday accommodation.

F468[11. Subject to regulations, if any, the letting of immovable goods where the letting consists of the provision of holiday or guest accommodation in—

• (a) a hotel,

• (b) a guesthouse,

• (c) all or part of a house,

• (d) all or part of an apartment, or

• (e) another establishment, including the letting of a place in a caravan park or camping site.]

Sporting facilities.

• F470[(1A) The provision of facilities for taking part in sporting activities including golf or physical education activities, and closely related activities, by the State or a public body, F471[where the total annual turnover for providing those facilities exceeds, in the current calendar year or the previous calendar year, the services threshold].]

• (2) F472[…]

• (3) F472[…]

F473[Low emissions heat pump heating systems

12A. The supply and installation of low emissions heat pump heating systems.]

Other services.

• (2) Carrying out minor repairs or modifications to bicycles, shoes or leather goods, clothing or household linen.

• (3) Hairdressing services.

F474[F475[PART 2A Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive]

District heating.

13A. The supply of district heating.]

F476[F477[PART 2B Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive]

Horses and greyhounds

13B. (1) The supply of live horses other than horses normally intended for use in—

• (a) the preparation of foodstuffs, or

• (b) agricultural production.

• (2) The hire of horses.

• (3) The supply of live greyhounds.

• (4) The supply of insemination services for greyhounds.

• (5) The supply of insemination services for horses other than horses normally intended for use in—

• (a) the preparation of foodstuffs, or

• (b) agricultural production.

• (6) The supply of horse semen from horses other than horses normally intended for use in—

• (a) the preparation of foodstuffs, or

• (b) agricultural production.]

F478[PART 3 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) of the VAT Directive]

Housing.

F479[14. The supply of immovable goods used or to be used for residential purposes, other than immovable goods to which paragraph 9A or 9B(2), as the case may be, applies.]

F480[PART 4 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive]

Non-residential immovable goods.

• (2) Services consisting of the development of immovable goods (not being goods referred to in paragraph 9(1) F481[or 9B(3))] and work on those goods (including the installation of fixtures), F482[other than the supply and installation of low emissions heat pump heating systems as specified in paragraph 12A,] where the value of any movable goods supplied under an agreement relating to the services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

• (3) Services consisting of the routine cleaning of immovable goods (not being immovable goods referred to in paragraph 9(2)).

Concrete works.

• (2) The supply of blocks of concrete of a kind that comply with the specification contained in the F483[Irish Standard I.S. EN 771-3: 2011+A1:2015 Specification for masonry units – Part 3: Aggregate concrete masonry units (dense and lightweight aggregates)], but excluding the margin scheme supply of those blocks.

Energy products and supplies.

• (2) The supply of electricity, but not the distribution of electricity if the distribution is wholly or mainly in connection with the transmission of communication signals.

• (3) The supply of gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including—

• F484[(a) “vehicle gas” within the meaning of section 94(1) of the Finance Act 1999,

• (aa) “liquefied petroleum gas” within the meaning of section 94(1) of the Finance Act 1999 when used or intended for use as a “propellant” within the meaning of that section,]

• (b) gas of a kind normally used for welding or cutting metal, or

• (c) gas sold as lighter fuel.

• F485[(4) The supply of hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of section 94(1) of the Finance Act 1999), other than gas oil which has been duly marked in accordance with Regulation 29(2)(a) of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012).]

Photographic and related supplies.

• (2) The supply of goods being—

• (a) photographic prints (other than goods produced by means of a photocopying process) mounted or unmounted, but unframed,

• (b) slides and negatives, and

• (c) cinematographic and video film,

that record particular persons, objects or events, supplied under an agreement to photograph those persons, objects or events.

• (3) The supply by a photographer of—

• (a) negatives that have been produced from film exposed for the purpose of the photographer’s business, and

• (b) film that has been exposed for the purposes of the photographer’s business.

• (4) The supply of photographic prints produced by means of a vending machine which incorporates a camera and developing and printing equipment.

• (5) Services consisting of—

• (a) editing photographic, cinematographic and video film, or

• (b) microfilming.

• (6) Agency services relating to a supply specified in subparagraph (1).

Hiring for short periods.

• (a) a vehicle designed and constructed, or adapted, for the conveyance of persons by road,

• (b) a vessel designed and constructed for the conveyance of passengers and not exceeding 15 tonnes gross,

• (c) any kind of sports or pleasure boat, or

• (d) a caravan, mobile home, tent or trailer tent,

to a person under an agreement (other than an agreement of the kind referred to in section 19(1)(c)) for any term or part of a term that, when added to the term of a previous hiring (whether of the same goods or of other goods of the same kind) to the same person during the 12 months ending on the date of the beginning of the existing hiring, does not exceed 5 weeks.

Certain repair and related services.

• (a) repairing or maintaining movable goods, or

• (b) modifying used movable goods (other than contract work or services of a kind specified in subparagraph (2)), but excluding the supply in the course of any such repair, maintenance or modification of—

• (i) accessories, attachments or batteries, or

• (ii) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds.

• (2) The following services are specified for the purposes of subparagraph (1):

• (a) services specified in paragraph 3(4) of Schedule 2 (Work on movable goods for export);

• (b) services specified in paragraph 4(2) of Schedule 2 (Repair, etc. of sea-going vessels or aircraft);

• (c) services specified in paragraph 4(4) of Schedule 2 (Repair, etc. of equipment used in international aircraft).

Miscellaneous services.

• F486[(1) Services consisting of the care of the human body, including services supplied in the course of a health studio business or similar business, but excluding the following:

• (a) exempted activities referred to in Part 1 of Schedule 1;

• (b) hairdressing services referred to in paragraph 13(3);

• (c) sunbed services.]

• (2) Services supplied in the course of their profession by jockeys.

• (3) Services F487[of a kind supplied] in the course of their profession by veterinary surgeons.

• (4) Services supplied in the course of their profession by tour guides.

• (5) Instruction in the driving of mechanically propelled road vehicles, but excluding education, training or retraining of the kind specified in F488paragraph 4(3)(c) of [Schedule 1].

PART 5 Supplies of Certain Live Plants and Similar Goods

F489[This Part sets out special provisions in accordance with Annex III of the VAT Directive]

Plants and bulbs, etc.

• (2) The supply of miscanthus rhizomes, seeds, bulbs, roots and similar goods used for the agricultural production of bio-fuel.

PART 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts

This Part deals with special arrangements made in accordance with Article 311 and Annex IX of the VAT Directive.

Works of art.

• (a) a painting, drawing or pastel, or any combination of them, that is produced entirely by hand, not being—

• (i) a hand-decorated article,

• (ii) a plan or drawing for the purpose of depicting topographical features, or

• (iii) a plan or drawing produced for an architectural, engineering, industrial, commercial or similar purpose,

• (b) an original lithograph, engraving, or print, or any combination of them, produced directly from lithographic stones, plates or other engraved surfaces, that are produced entirely by hand, or

• (c) an original sculpture or statue (not being a mass-produced reproduction or work of craftsmanship of a commercial nature),

but excluding the margin scheme supply of such a work.

Antiques.

• (a) a work of art of a kind specified in paragraph 23, and

• (b) the margin scheme supply of an antique.

Literary manuscripts.

SCHEDULE 4 Agricultural Production Activities and Services

Section 4.

[VATA Sch. 4]

PART 1 F491[Annex VII and Article 295(2)] of the VAT Directive

List of Agricultural Production Activities

• (a) General agriculture, including viticulture.

• (b) Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass.

• (c) Production of mushrooms, spices, seeds and propagating materials; nurseries.

• (a) General stock farming.

• (b) Poultry farming.

• (c) Rabbit farming.

• (d) Beekeeping.

• (e) Silkworm farming.

• (f) Snail farming.

• (a) Fresh-water fishing.

• (b) Fish farming.

• (c) Breeding of mussels, oysters and other molluscs and crustaceans.

• (d) Frog farming.

• (a) products deriving essentially from his or her agricultural production, and

• (b) using means normally employed in an agricultural, forestry or fisheries undertaking,

then such processing shall also be regarded as agricultural production.

PART 2 F492[…] Annex VIII of the VAT Directive

List of Agricultural Services

Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services and include the following in particular:

• (a) Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting.

• (b) Packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products.

• (c) Storage of agricultural products.

• (d) Stock minding, rearing and fattening.

• (e) Hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings.

• (f) Technical assistance.

• (g) Destruction of weeds and pests, dusting and spraying of crops and land.

• (h) Operation of irrigation and drainage equipment.

• (i) Lopping, tree felling and other forestry services.

SCHEDULE 5 Works of Art, Collectors’ Items and Antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48

Section 48.

[VATA Sch. 5]

Works of art.

• (a) a picture (other than a painting, drawing or pastel specified in paragraph 23 of Schedule 3), collage or similar decorative plaque, executed entirely by hand by an artist, other than—

• (i) plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,

• (ii) hand-decorated manufactured articles, and

• (iii) theatrical scenery, studio back cloths or the like of painted canvas,

• (b) a sculpture cast, the production of which is limited to 8 copies and supervised by the artist or by the artist’s successors in title provided that, in the case of a statuary cast produced before 1 January 1989, the limit of 8 copies may be exceeded where so determined by the Revenue Commissioners,

• (c) a tapestry or wall textile made by hand from original designs provided by an artist, provided that there are not more than 8 copies of each,

• (d) individual pieces of ceramics executed entirely by an artist and signed by the artist,

• (e) enamels on copper, executed entirely by hand, limited to 8 numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery, goldsmiths’ wares and silversmiths’ wares, or

• (f) a photograph taken by an artist, printed by the artist or under the artist’s supervision, signed and numbered and limited to 30 copies, all sizes and mounts included, other than photographs specified in paragraph 18(2)(a) of Schedule 3.

Collectors’ items.

• (a) postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender, or

• (b) collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.

Antiques.

SCHEDULE 6 Activities Listed in Annex 1 of the VAT Directive

Section 14.

[VATA Sch. 7]

SCHEDULE 7 Consequential Amendments

Section 123.

PART 1 Consequential Amendments to Acts

In the Act specified in column (1) of the following table for the words set out or referred to in column (2) there shall be substituted the words set out in the corresponding entry in column (3).