Ireland Extends Zero VAT Rate to Newspapers among other VAT Changes

Andrew Decker
December 19, 2022

Ireland’s Finance Act of 2022 introduces several important VAT changes for the new year. The Act imposes a zero-rate of VAT on newspapers, which were previously subject to a reduced rate of 9%, provided the papers are not predominantly devoted to advertising. This rate reduction includes electronic newspapers as well as physical newspapers. The Act also makes feminine hygiene products, previously subject to a reduced rate, subject to the zero rate. The zero-rate was also extended to automated external defibrillators and non-oral medicines for nicotine or hormone replacement therapy,

Other changes in the Act include the removal of the zero-rate from preparations and extracts derived from milk, the increase of the farmer’s flat rate to 5.5%, and the formal extension of the 9% rate on certain supplies of electricity and gas until February 28, 2022.

Please note that at the time of writing the Finance Bill has passed both the Dáil Éireann and the Seanad Éireann but is still awaiting the signing of the Bill by the President.

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Andrew Decker

Andrew Decker is a Senior Regulatroy Counsel at Sovos Compliance. Within Sovo’s Regulatory Analysis function, Andrew focuses on international VAT and GST issues and domestic sales tax issues. Andrew received a B.A. in Economics from Bates College and J.D. at Northeastern University School of Law. Andrew is a member of the Massachusetts Bar.
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