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What are VAT rates?

  1. Overview
  2. Standard rate of VAT
  3. Reduced rate of VAT
  4. Second reduced rate of VAT
  5. Zero rate of VAT
  6. Livestock rate of VAT

Zero rate of VAT

The zero rate of Value-Added Tax (VAT) applies to certain goods and services, including:

  • exports
  • intra-Community supplies of goods to VAT-registered persons in other European Union (EU) Member States
  • certain food and drink
  • certain oral medicine, non-oral medicine, and sanitary products
  • certain books, e-books and audiobooks
  • certain newspapers and e-newspapers
  • certain animal feeding stuffs, certain fertilisers, seeds and plants used to produce food
  • supply and installation of solar panels on private dwellings and recognised schools
  • clothing and footwear appropriate to children under 11 years of age
  • and
  • supplies to VAT-registered persons authorised by Revenue under the zero-rating scheme for qualifying businesses.

Next: Livestock rate of VAT

Published: 01 January 2024 Print this page

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