With effect from 1 March 2021, Ireland's standard VAT rate reverted from 21% to 23%. The standard rate had been temporarily reduced to 21% from 1 September 2020 until 28 February 2021 as part of Ireland's response to the COVID-19 pandemic. While the standard rate has reverted, the temporary reduction for the tourism and hospitality sector from 13.5% to 9% from 1 November 2020 continues to apply until 31 December 2021.