What the 9% rate applies to in 2026
Revenue’s second reduced rate page lists the categories and, unusually, the dates. The list as published:
| Supply | At 9% since | Notes from Revenue |
|---|---|---|
| Electricity | 1 May 2022 | Runs to 31 December 2030. Was 13.5% before. |
| Gas for heating or lighting | 1 May 2022 | Runs to 31 December 2030. Excludes vehicle gas, LPG as propellant, welding gas and lighter fuel. |
| Catering and restaurant meals | 1 July 2026 | Excludes alcohol, soft drinks and bottled water. Was 13.5% from 1 September 2023 to 30 June 2026. |
| Hot takeaway food, hot tea and coffee | 1 July 2026 | Same history as restaurants. Cold takeaway food is 0%. |
| Hairdressing | 1 July 2026 | Same history as restaurants. |
| Periodicals and certain e-periodicals | Ongoing | Not those mostly devoted to advertising or audio and video content. |
| Sports facilities | Ongoing | Provided by a person other than a non-profit organisation, so commercial gyms and pitches. |
| Qualifying apartments | 26 November 2025 | Supply and construction until completed, to 31 December 2030. |
How to calculate 9% VAT
Adding: gross = net × 1.09. A hairdresser prices a cut at €55 before VAT: 55 × 1.09 = €59.95, of which €4.95 is VAT.
Removing: net = gross ÷ 1.09. An electricity bill totals €218.00 including VAT: 218 ÷ 1.09 = €200.00 net and €18.00 VAT. Taking 9% off the €218 instead gives €198.38, which is wrong by €1.62. Small on one bill, real money across a year of VAT3 returns. The reverse VAT calculator covers the arithmetic.
Worked examples at 9%
| Net | VAT at 9% | Gross |
|---|---|---|
| €12.00 | €1.08 | €13.08 |
| €45.00 | €4.05 | €49.05 |
| €100.00 | €9.00 | €109.00 |
| €380.00 | €34.20 | €414.20 |
| €2,000.00 | €180.00 | €2,180.00 |
The same €109 gross at every Irish rate, so you can see how much the rate matters:
| Rate | Net | VAT | Gross |
|---|---|---|---|
| 23% | €88.62 | €20.38 | €109.00 |
| 13.5% | €96.04 | €12.96 | €109.00 |
| 9% | €100.00 | €9.00 | €109.00 |
| 4.8% | €104.01 | €4.99 | €109.00 |
| 0% | €109.00 | €0.00 | €109.00 |
The one-bill, two-rates problem
A restaurant receipt is the classic case. The food is at 9%. The wine, the soft drinks and the bottled water are at 23%, because Revenue excludes them from the catering rate. If you are reclaiming VAT on a business lunch you need the receipt split by rate, and the restaurant’s till should do that. The same applies to a hot takeaway order with a can of Coke: 9% on the food, 23% on the can. Cold takeaway food such as a sandwich is 0%. Details on VAT on restaurants and VAT on food.
Energy bills
Electricity and gas have been at 9% since 1 May 2022 and Revenue currently lists the end date as 31 December 2030. Your bill shows the VAT as a separate line, so you can check it against the calculator. Home heating oil and solid fuel such as coal and briquettes are different: the Revenue database puts them at the 13.5% reduced rate, so use the 13.5% calculator for those. More on VAT on electricity and gas.
For the standard 23% rate use the main VAT calculator. Every Irish rate side by side is on the VAT rates page.