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    • Croatian Government Empowered To Flexibly Cut VAT On Fuels
    • Finland Planning Two Percent Corporate Tax Cut
    • Iceland Cuts VAT On Fuel
    • Ireland Guides On VAT Cut For Restaurant, Catering Services
    • Kenya Expands Pre-Filling Of VAT Returns
    • Multilateral Tax Convention Effective For Fiji
    • OECD Guides On Designing And Implementing Tax Incentives
    • Singapore Updates Guidance For Variable Capital Companies
    • South Africa Releases Regulations Governing New APA Program
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    Global Daily Tax News, Ireland Guides On VAT Cut For Restaurant, Catering Services, (May 5, 2026)

    The Irish Revenue has updated its guidance on the value-added tax rules for guest and holiday accommodation, ahead of a value-added tax rate cut scheduled for July 1, 2026.

    Existing guidance in the VAT Tax and Duty Manual has been updated to reflect a ...

    The Irish Revenue has updated its guidance on the value-added tax rules for guest and holiday accommodation, ahead of a value-added tax rate cut scheduled for July 1, 2026.

    Existing guidance in the VAT Tax and Duty Manual has been updated to reflect amendments made by Finance Act 2025. In particular, two guidance publications have been updated to highlight the rules that will apply from July 1, 2026, when the second reduced rate of value-added tax of nine percent will apply to restaurant and catering services, in:

    • VAT Treatment of Guest and Holiday Accommodation; and

    • VAT Treatment of Restaurant and Catering Services.

    Restaurant and catering services are currently liable to the 13.5 percent reduced rate of value-added tax. Relief for the sector was announced in the 2026 Budget.

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