VAT and Customs COVID-19 information
Temporary COVID-19 Value-Added Tax (VAT) measures
Temporary VAT measures were introduced in response to the COVID-19 pandemic, including:
- application of the zero rate of VAT to the supply of COVID-19 vaccines and testing kits
- application of the zero rate of VAT to the supply to the Health Service Executive (HSE), hospitals and other health care settings of:
- personal protection equipment
- specified medical equipment for use in the treatment of patients with COVID-19
- the VAT treatment applicable to the supply of emergency accommodation and donations of free goods and meals.
You can find further details in Temporary VAT measures relating to COVID-19.
Relief from VAT and Customs Duty for goods imported to combat COVID-19
There is no longer relief from VAT and Customs Duty available for goods imported to combat COVID-19. This relief ceased on 30 June 2022.
Importing pharmaceutical products and medicines
Critical pharmaceutical products and medicines will be given a Customs ‘green routing’ to facilitate uninterrupted importation and supply.
You can find further information on how certain unpaid VAT may be ‘parked’ in the Debt warehousing section.