On 22 September 2015, Irish Revenue published updated guidance on the applicable value added tax rates for various goods and services. The guidance covers:
- Goods and services at the Standard rate (23%);
- Exempt goods and services;
- Zero-rated goods and services and the zero-rating scheme for qualifying businesses;
- Goods and services at the Reduced rate (13.5%);
- Goods and services at the Second-Reduced rate (9%);
- Intra-Community acquisitions and imports; and
- Administrative matters concerning th…