Revenue eBrief No. 197/20
30 October 2020
Budget 2021 – Changes to the Value Added Tax rates on the supply of certain goods and services
The VAT Tax and Duty Manual has been updated to reflect the application of the second reduced VAT rate to the supply of certain goods and services, from 1 November 2020 until 31 December 2021, which was announced as part of Budget 2021.
The following chapters of the VAT Tax and Duty Manual have been amended to reflect this change:
- Supply of printed matter
- VAT on Food and Drink
- Emergency Accommodation and Ancillary services
- Entrance Fees to Historic Houses and Gardens
This will also apply to various entertainment services such as
admission to cinemas, theatres, museums, fairgrounds and amusement parks.
Hairdressing and certain printed materials such as brochures, maps and programmes
Links to more information