The VAT rates applying in Ireland are subject to the requirements of EU VAT law with which Irish VAT law must comply. Services consisting of the care of the human body, including beauticians, are subject to the 13.5% rate.
This arises from the fact that many of goods and services to which Ireland applies a reduced rate of VAT, including services related to care of the human body, have their basis under an EU derogation that provides that as Ireland applied a reduced rate to these items on 1 January 1991, we are entitled to continue applying that reduced rate to those items. However, this is conditional on the rate being no less than 12%. These are known as ‘parked’ rates, and are provided for under Article 118 of the EU VAT Directive. As the services provided by beauticians are part of these parked rates, it is not possible for Ireland to apply the rate of 9% to them.