Paul McAuliffe
Ceist:54. Deputy Paul McAuliffe asked the Minister for Finance the categories of business and industry that the reduced VAT rate of 9% will apply to from 1 November 2020. [31855/20]
Amharc ar fhreagraWednesday, 21 October 2020
Ceisteanna (54)
Freagraí scríofa
The 9% rate of value-added tax applies from 1 November 2020 to 31 December 2021 to the supply of restaurant and catering services, guest and holiday accommodation and entertainment services such as admissions to cinemas, theatres, museums, fairgrounds, and amusement parks. It will also apply to hairdressing and the sale of certain printed matter such as brochures, maps and programmes.
The 9% rate already applied to magazines and newspapers and to admissions to sporting facilities. They will remain at this rate.