Exemptions
VALUE-ADDED TAX CONSOLIDATION ACT
Schedule 1 Exempt Activities
Schedule 1,
Part 1
Activities in the Public Interest (paras. 1-5)
Section 2.
This Part sets out the exemptions for certain activities in the public interest in accordance with Chapter 2 of Title IX of the VAT Directive.
Postal services.
1.Public postal services, including the supply of goods and services incidental to their provision, which are provided as part of a universal service, in accordance with Chapter 2 (as amended by Directive 2008/6/EC of the European Parliament and of the Council of 20 February 2008 ) of Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 , by An Post (including postmasters) or by any other persons designated by the State in accordance with that Chapter (as so amended), but only if that supply is not on terms that have been individually negotiated.
Medical and related services.
2.
(1)Hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment.
(2)Services closely related to medical care covered by section 61 or 61A of the Health Act 1970 which are undertaken by or on behalf of the Health Service Executive or by home care providers duly recognised by that Executive under section 61A of that Act.
(3)Professional medical care services (other than dental or optical services) supplied by –
(a)a member of a designated profession (within the meaning of section 3 of the Health and Social Care Professionals Act 2005) whose name is entered in the register of members of that profession under and in accordance with that Act,
(b)a registered medical practitioner (within the meaning of section 2 of the Medical Practitioners Act 2007), or
(c)a registered midwife or registered nurse (both within the meaning of section 2 of the Nurses and Midwives Act 2011),
but only if those services are not supplied in the course of carrying on a business that wholly or partly consists of selling goods.
(4)The supply by dental technicians of services of a dental nature and of dentures or other dental prostheses.
(5)Professional dental or optical services.
(6)The collection, storage, supply, intra-Community acquisition or importation of human organs, human blood and human milk.
(7)Other professional medical care services that, on 1 January 2010, were recognised by the Revenue Commissioners as exempt activities.
Certain independent groups, non-profit making organisations and other bodies.
3.
(1)The supply of services by an independent group of persons, being a group that is an independent entity established for administrative convenience by persons each of whom carries on an activity which is exempt from, or is not subject to, tax, for the purpose of rendering to its members the services directly necessary to enable them to carry on that activity, but only if the group recovers from its members the exact amount of each member’s share of the joint expenses.
(2)The supply of goods and services closely related to welfare and social security by non-profit making organisations.
(3)The supply of services and the supply of goods closely related to those services for the benefit of their members by non-profit making organisations whose aims are primarily of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature where such supply is made without payment other than the payment of any membership subscription.
(4)The provision by non-profit making organisations of –
(a)facilities for participation in –
(i)sporting activities, including golf, or
(ii)physical educational activities,
or
(b)services closely related to the provision of those facilities.
(5)The supply of cultural services, and the supply of goods closely linked to those services, by –
(a)a public body on or after 1 July 2010,
or
(b)any cultural body (whether established by or under an enactment or not) that is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph,
but excluding the supply of services to which paragraph 5(2) relates.
Children and education.
4.
(1)The supply of services for the protection or care of children and young persons, and the supply of goods closely related to that supply, otherwise than for profit.
(2)The supply of services for the protection or care of children and young persons, and the supply of goods closely related to that supply, by persons whose activities may be regulated by regulations made under Part VIIA or VIII of the Child Care Act 1991.
(2A)The supply of services for the protection or care of children and young persons where such services are –
(a)referred to in the Child Care (Placement of Children in Foster Care) Regulations 1995, and
(b)provided by persons with whom arrangements have been made under section 58(1) of the Child and Family Agency Act 2013.
(3)
(a)The provision of –
(i)children’s or young people’s education, school or university education, or
(ii)vocational training or retraining (subject to any conditions as may be specified in regulations),
including the supply of goods and services incidental to that provision, other than the supply of research services, but excluding instruction in the driving of mechanically propelled road vehicles other than the instruction of a kind to which clause (c) relates, by –
(I)a public body,
(II)a provider in receipt of Exchequer funds for the purposes of that provision from a body specified in regulations,
(III)a recognised school within the meaning of the Education Act 1998,
(IV)a college within the meaning of section 2 of the Regional Technical Colleges Act 1992, or
(V)a university mentioned in section 3 of the Universities Act 1997.
(b)The provision by a body of any of the following –
(i)a programme of education and training within the meaning of the Qualifications and Quality Assurance (Education and Training) Act 2012 which is validated under section 45 of that Act;
(ii)a course which is considered by the Minister for Justice and Equality as an acceptable basis for the granting of an immigration permission, where such body is included on a list published by that Minister;
(iii)a course accredited by an approved college, within the meaning assigned by section 473A of the Taxes Consolidation Act 1997;
(iv)education to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998, would be the curriculum determined by the Minister for Education and Skills in accordance with that Act (subject to any conditions as may be specified in regulations);
(v)vocational training or retraining (subject to any conditions as may be specified in regulations),
including the supply of goods and services incidental to that provision, other than the supply of research services, but excluding instruction in the driving of mechanically propelled road vehicles other than the instruction of a kind to which clause (c) relates.
(c)Instruction in the driving of the following mechanically propelled road vehicles:
(i)vehicles designed or constructed for the carriage of 1.5 tonnes of goods or more;
(ii)vehicles designed or constructed for the carriage of more than 9 persons (including the driver).
(4)Tuition given privately by teachers and covering school or university education.
Other activities.
5.
(1)Catering services supplied –
(a)to patients of a hospital or nursing home in the hospital or nursing home, or
(b)to school students at their school.
(2)The promotion of, and admission to, live theatrical or musical performances, including circuses, but excluding –
(a)dances, and
(b)performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance.
(3)The promotion of sporting events (other than in the course of the provision of facilities for taking part in sporting activities including golf or physical education activities of the kind specified in subparagraph (1) or (1A) of paragraph 12 of Schedule 3).
(4)The provision of the national broadcasting and television services, excluding advertising.
Schedule 1, Part 2
Other Exempted Activities (paras. 6-15)
Section 2.
Financial services.
6.
(1)Financial services that consist of any of the following:
(a)transferring or otherwise dealing in stocks, shares, debentures and other securities (other than documents establishing title to goods);
(b)arranging for, or underwriting, an issue of stocks, shares, debentures and other securities (other than documents establishing title to goods);
(c)operating a current, deposit or savings account, and negotiating or dealing in payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collecting and factoring;
(d)issuing, transferring, receiving or otherwise dealing in currency, bank notes and metal coins, in use as legal tender in any country, but excluding any such bank notes and coins that are supplied as investment goods or as collectors’ pieces;
(e)giving and negotiating credit and managing credit by the giver of the credit;
(f)giving, or dealing in, credit guarantees or any other securities for money, and managing credit guarantees by the giver of the credit;
(g)[deleted]
(h)supplying services to a person under an arrangement that provides for the person to be reimbursed for the supply by the person of goods or services in accordance with a credit card, charge card or similar card scheme;
(i)entering into specified financial transactions within the meaning of Part 8A of the Taxes Consolidation Act 1997 where those transactions correspond to financial services listed elsewhere in this subparagraph.
(2)Financial services that consist of managing an undertaking of a kind specified in this subparagraph:
(a)a collective investment undertaking as defined in section 172A of the Taxes Consolidation Act 1997;
(aa)an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997;
(b)a special investment scheme within the meaning of section 737 of the Taxes Consolidation Act 1997;
(c)an undertaking that is administered by the holder of an authorisation granted under the European Communities (Life Assurance) Regulations 1984 (S.I. No. 57 of 1984), or by a person who is deemed, by Article 6 of those Regulations, to be such a holder, the criteria in relation to which are the criteria specified in relation to an arrangement to which section 9(2) of the Unit Trusts Act 1990 applies;
(d)a unit trust scheme established solely for the purpose of superannuation fund schemes or charities;
(e)an undertaking that is a qualifying company for the purposes of section 110 of the Taxes Consolidation Act 1997, other than a qualifying company which holds qualifying assets (within the meaning of the said section 110) that consist of plant and machinery;
(ea)an undertaking that enters into specified financial transactions within the meaning of Part 8A of the Taxes Consolidation Act 1997 where that undertaking corresponds to an undertaking specified elsewhere in this subparagraph;
(eb)a defined contribution scheme (within the meaning of the Pensions Act 1990), other than a one-member arrangement (within the meaning of that Act);
(ec)an undertaking for collective investment in transferable securities (within the meaning of Article 1 of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 ) which has been authorised by the competent authority (as defined in point (h) of Article 2(1) of that Directive) of another Member State;
(ed)an EU AIF (as defined in point (k) of Article 4(1) of Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 ) managed by an AIFM (as defined in point (b) of Article 4(1) of that Directive) which has been authorised by the competent authority (as defined in point (f) of Article 4(1) of that Directive) of another Member State;
(f)any other undertaking that is determined by the Minister to be a collective investment undertaking for the purposes of this subparagraph.
(3)A determination referred to in subparagraph (2)(f) takes effect on the date when it is notified to the undertaking concerned or on such later date as is specified in the determination.
(4)In relation to an undertaking specified in subparagraph (2), management of the undertaking can consist of any one or more of the 3 functions listed in Annex II of Directive No. 85/611/EEC of the European Parliament and Council (being the functions included in the activity of collective portfolio management) where the relevant function is carried out by the person who has responsibility for supplied that function in respect of the undertaking.
Agency services.
7.
(1)The supply of agency services relating to the financial services specified in subparagraph (1) of paragraph 6, excluding management and safekeeping services in regard to the services specified in clause (a) of that subparagraph.
(2)[deleted]
Insurance and reinsurance services.
8.
(1)Insurance and reinsurance transactions, and the supply of related services by insurance brokers and insurance agents.
(2)For the purposes of this paragraph “related services” includes –
(a)collecting insurance premiums and selling insurance, and
(b)handling claims and providing claims settlement services where the supplier of the insurance services delegates authority to an agent and is bound by the agent’s decision in relation to claims.
Supply of investment gold.
9.
(1)The supply, intra-Community acquisition and importation of investment gold, other than supplies of investment gold to the Central Bank of Ireland.
(2)In relation to investment gold, the supply of services of an intermediary acting in that capacity.
(3)In this paragraph the expressions “intermediary” and “investment gold” have the meanings respectively assigned to them by section 90(1).
Gambling and lotteries.
10.
(1)The acceptance of bets that are subject to excise duty imposed by section 67 or 67A of the Finance Act 2002 and bets that are exempt from excise duty by virtue of section 68 of that Act.
(1A)The supply of services by a remote betting intermediary (within the meaning of section 64 of the Finance Act 2002), the consideration for which consists of commission charges within the meaning of section 67B of that Act that are subject to excise duty imposed by that section.
(1B)The acceptance of bets by a remote bookmaker (within the meaning of section 64 of the Finance Act 2002) from persons outside the State.
(1C)The supply of services by a remote betting intermediary (within the meaning of section 64 of the Finance Act 2002) to persons outside the State, the consideration for which consists of commission charges for the use of the remote betting intermediary facilities.
(2)The issuing of tickets or coupons for the purpose of a lottery.
Letting of immovable goods.
11.
(1)The letting of immovable goods, including a letting of emergency accommodation, but excluding any of the following:
(a)letting machinery or a business installation when let separately from any other immovable goods of which the machinery or installation forms part;
(b)(b)supplies of the kind to which paragraph 11 of Schedule 3 relates, except where such supplies are used or to be used as emergency accommodation;
(c)providing facilities for taking part in sporting activities of the kind to which subparagraph (1) or (1A) of paragraph 12 of Schedule 3 relates;
(d)providing parking accommodation for vehicles by the operators of car parks;
(e)hiring safes.
(2)Allowing a person to use a toll road or a toll bridge is not a letting of immovable goods for the purposes of this Act.
Other supplies of goods.
12.The supply of goods (other than immovable goods or goods of a kind specified in section 19(1)(h)) by a person, being goods –
(a)that were used for the purposes of a business carried on by the person,
(b)in relation to the acquisition or application of which the person had borne tax, and
(c)that are of such a kind, or were used in such circumstances, that no part of the tax was deductible under Chapter 1 of Part 8.
Gas and electricity services etc.
13.
(1)The importation of gas through a natural gas distribution system or any network connected to such a system or fed in from a vessel transporting gas into a natural gas system or any upstream pipeline network.
(2)The importation of electricity.
(3)The importation of heat or cooling energy through heating or cooling networks.
Exemptions by derogation in accordance with Article 371 of the VAT Directive.
14.
(1)The provision of services by a funeral undertaking.
(2)The supply of water by local authorities and Irish Water.
(3)Transporting passengers and their accompanying baggage.
(4)The admission of spectators to sporting events.
Imports by certain international bodies.
15.
(1)The importation of goods by –
(a)the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or
(b)the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,
within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.
(1A)
(a)The importation of goods by the European Commission or by an agency or body established under European Union law where the European Commission or such agency or body imports those goods in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods imported are supplied for consideration by the European Commission or an agency or body established under European Union law.
(b)In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.
(2)The importation of goods by international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, or by members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.
(3)The importation of goods by the armed forces of a Member State other than the State for the use of those forces or the civilian staff accompanying those forces or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.
Schedule 2
Zero-rated Goods and Services
Schedule 2, Part 1 International Supplies (paras. 1-7)
Section 46.
This Part sets out the exemptions with deductibility in accordance with Chapters 4 to 10 of Title IX of the VAT Directive.
Intra-Community transactions.
1.
(1)The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, provided that the supplier of the goods has complied with section 82 or, where the supplier has failed to so comply, he or she has justified such failure to the satisfaction of the Revenue Commissioners.
(2)The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State.
(3)The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implements the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92/12/EEC of 25 February 1992).
(4)The supply of intra-Community transport services involving the carriage of goods to and from the Azores or Madeira.
(5)The supply of goods to a taxable person, being goods which that taxable person is deemed to supply under section 91G.
Imports.
2.
(1)Subject to regulations (if any), the importation of goods that are, at the time of importation, consigned to another Member State.
(2)The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 53(1).
(3)The importation of goods where the value-added tax is declared under the special scheme in Section 4 of Chapter 6 of Title XII of the VAT Directive and where, at the latest upon lodging of the import declaration, the identification number for the application of the special scheme of the supplier or of the intermediary acting on his or her behalf allocated under Article 369q of the VAT Directive has been provided at importation.
Exports.
3.
(1)A supply of goods that are to be transported directly by or on behalf of the person making the supply outside the Community. This subparagraph does not apply to a supply of goods to a traveller that the traveller exports on behalf of the supplier. Any such supply is to be treated as a supply of traveller’s qualifying goods.
(2)The carriage of goods in the State by or on behalf of a person in performing a contract to transfer the goods to a place outside the Community.
(3)A supply of goods that are to be dispatched or transported directly outside the Community by or on behalf of the purchaser of the goods where that purchaser is established outside the State.
(4)A supply of services that consists of work on movable goods acquired or imported for the purpose of undergoing that work within the Community and dispatched or transported out of the Community by or on behalf of the person providing the services.
(5)In this paragraph “traveller” and “traveller’s qualifying goods” have the meanings respectively assigned to them by section 58(1).
Services relating to vessels and aircraft.
4.
(1)The provision of docking, landing, loading or unloading facilities (including customs clearance), directly in connection with –
(a)the disembarkation or embarkation of passengers, or
(b)the importation or exportation of goods.
(2)The supply, modification, repair, maintenance, chartering and hiring of –
(a)sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used –
(i)for the carriage of passengers for reward,
(ii)for the purposes of a sea fishing business,
(iii)for other commercial or industrial purposes, or
(iv)for rescue or assistance at sea,
or
(b)aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes.
(2A)The supply of services, other than those referred to in subparagraph (2), to meet the direct needs of –
(a)sea-going vessels to which subparagraph (2)(a) relates or their cargoes, or
(b)aircraft to which subparagraph (2)(b) relates or their cargoes.
(3)Subject to regulations (if any), the supply, hiring, repair and maintenance of equipment incorporated or for use in sea-going vessels to which subparagraph (2)(a) relates.
(4)The supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (2)(b) relates.
(5)The supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in subparagraph (2), but excluding goods for supply on board the vessels or aircraft to passengers with a view to those goods being taken off the vessels or aircraft by those passengers.
(6)The supply of navigation services by the Irish Aviation Authority to meet the needs of aircraft to which subparagraph (2)(b) relates.
Certain transactions treated as exports.
5.
(1)The supply of goods or services to –
(a)the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or
(b)the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,
within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.
(1A)The supply of goods and services to international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.
(1B)The supply of goods or services to a Member State other than the State, where those goods or services are intended for the armed forces of any state which is party to the North Atlantic Treaty, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in the common defence effort of the parties to the North Atlantic Treaty.
(1C)The supply of goods or services within the State, intended either for the armed forces of a Member State other than the State for the use of those forces, or the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.
(1D)The supply of goods or services to a Member State other than the State, intended for the armed forces of any Member State, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.
(1E)
(a)The supply of goods or services to the European Commission or to an agency or body established under European Union law where the European Commission or such agency or body purchases those goods or services in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods and services purchased are supplied for consideration by the European Commission or an agency or body established under European Union law.
(b)In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.
(2)The supply of gold to the Central Bank of Ireland.
Services by intermediaries.
6.
(1)Services supplied by an intermediary acting in the name or on behalf of another person in obtaining –
(a)the export of goods,
(b)services specified in subparagraph (2), or
(c)the supply of goods or services outside the Community.
(2)The following services are specified for the purposes of subparagraph (1)(b):
(a)services of the kind referred to in paragraph 1(4) (Carriage of goods to or from the Azores or Madeira);
(b)services of the kind referred to in paragraph 3(2) (Carriage of goods in transit to a place outside the Community);
(c)services of the kind referred to in paragraph 4(1) (Provision of docking, landing, loading or unloading facilities);
(d)services of the kind referred to in –
(i)paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft), or
(ii)paragraph 4(2A) (To meet the direct needs of sea-going vessels or aircraft, or of their cargoes);
(da)services of the kind referred to in paragraph 4(3) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in sea-going vessels to which paragraph 4(2)(a) relates);
(db)services of the kind referred to in paragraph 4(4) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in aircraft to which paragraph 4(2)(b) relates);
(e)services of the kind referred to in paragraph 5(2) (Supply of gold to the Central Bank of Ireland).
(3)Services that are treated as intermediary services under the travel agent’s margin scheme in accordance with section 88(8).
International trade, etc.
7.
(1)The supply of goods by a registered person within a free port to another registered person within a free port.
(2)The supply of goods by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port.
(3)The supply of goods that are to be transported directly or on behalf of the person making the supply to a registered person within the customs-free airport.
(4)The supply of goods that are a traveller’s qualifying goods, but only if section 58(2) is complied with.
(5)The supply of services in obtaining a repayment of tax due on the supply of a traveller’s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 58(2) is complied with.
(6)Subject to such conditions and in such amounts as may be specified in regulations (if any) –
(a)the supply of goods, in a tax-free shop approved by the Revenue Commissioners, to travellers departing the State for a place outside the Community, or
(b)the supply, other than by means of a vending machine, of food, drink and tobacco products on board a vessel or aircraft to passengers departing the State for another Member State, for consumption on board that vessel or aircraft.
(7)Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)).
(8)In this paragraph “traveller’s qualifying goods” has the meaning assigned to it by section 58(1).
Schedule 2, Part 2 Supplies Within the State (paras. 8-14)
Section 46.
This Part sets out special provisions as provided by Article 109 of the VAT Directive.
Food and drink.
8.
(1)A supply of food and drink of a kind used for human consumption, other than –
(a)a supply to which paragraph 3(1) or (3) of Schedule 3 relates,
(b)supplies specified in Part A, B, C or D of Table 1 to this paragraph,
(c)supplies specified in column (1) of Part E or F of that table, and
(d)a supply to which paragraph 5(1) of Schedule 1 relates.
Table 1 Food and Drink
Part A
Beverages chargeable with excise duty specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations derived from any of them.
Part B
(a) Tea, herbal tea and preparations derived from either or both of them, when supplied in drinkable form.
(b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from them, when supplied in drinkable form.
Part C
(a) Ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any of those products.
(b) Savoury products made from cereal or grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products when supplied for human consumption without further preparation.
Part D
Any of the following when supplied for human consumption without further preparation:
(a) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch;
(b) popcorn;
(c) salted or roasted nuts, whether or not in their shells.
Part E
(1)
(2)
Any of the following items not being items specified in column (2) of this Part:
(a) drinking water, juice extracted from, and other drinkable products derived from, fruit or vegetables, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages;
(b) beverages other than those specified in Part A or B.
(a) Tea, herbal tea and preparations derived from either or both of them, when supplied in non-drinkable form.
(b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from any of them, when supplied in non-drinkable form.
(c) Milk.
(d) Preparations and extracts derived from meat, yeast or eggs.
Part F
(1)
(2)
All kinds of chocolates, sweets and similar confectionery (including glacé or crystallised fruits), biscuits, crackers and wafers, and all other kinds of confectionery and bakery products (whether cooked or uncooked), excluding bread within the meaning assigned to it in column (2) of this Part.
For the purposes of this Part “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal or other flour and any one or more of the ingredients included in column (1) of Table 2 to this paragraph that do not exceed the quantities (if any) set out for each ingredient in column (2) of that table, but does not include food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing 2 or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking, frying or toasting.
Table 2
Ingredients and Weight Limits thereof for Bread as defined in column (2) of Part F of Table 1
(1)
Ingredients
(2)
Weight limits for the ingredients, as percentage of weight of flour included in the dough
Fats and sugars (including any fats and sugars contained in any bread improver)
Not exceeding 12% in aggregate
Dried fruit, vegetables, herbs and spices
Not exceeding 10% in aggregate
Yeast or other leavening or aerating agent, seeds, salt, malt extract, milk, water, gluten and bread improver
No limit
(2)In this paragraph, a reference to supplying food and drink includes –
(a)a reference to supplying food without drink, and
(b)a reference to supplying drink without food.
Certain printed matter.
9.The supply of printed books and booklets, including atlases and newspapers, and audiobooks supplied on physical means of support, but excluding –
(a)newspapers which are wholly or predominantly devoted to advertising, periodicals, brochures, catalogues, directories and programmes,
(b)books of stationery, cheque books and similar products,
(c)diaries, organisers, yearbooks, planners and similar products the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information,
(d)albums and similar products, and
(e)books of stamps, tickets or coupons.
Certain electronically supplied matter
9A.The electronic supply of books, newspapers and audiobooks, but excluding –
(a)such books, newspapers and audiobooks which are wholly or predominantly devoted to advertising or consist wholly or predominantly of video content or audible music,
(b)the items specified in subparagraphs (b) to (e) of paragraph 9, and
(c)the items specified in subparagraphs (a) to (f) of paragraph 7A of Schedule 3.
Children’s clothing and footwear.
10.
(1)The supply of articles of children’s personal clothing of sizes that do not exceed the sizes of those articles appropriate to children of average build of 10 years of age, but excluding –
(a)articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material, and
(b)articles of clothing that are not described, labelled, marked or marketed on the basis of age or size.
(2)The supply of articles of children’s personal footwear of sizes that do not exceed the size appropriate to children of average foot size of 10 years of age, but excluding footwear that is not described, labelled, marked or marketed on the basis of age or size.
(3)In this paragraph, a child whose age is 10 years or 10 years and a fraction of a year is taken to be a child of 10 years of age.
Medicine, medical equipment and appliances.
11.
(1)The supply of medicine of a kind used for –
(a)human oral consumption, or
(b)human non-oral consumption when supplied for the purpose of –
(i)hormone replacement therapy, or
(ii)nicotine replacement therapy.
(2)The supply of medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
(3)The supply of medical equipment and appliances, being –
(a)invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons,
(b)orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses,
(ba)automated external defibrillators,
(c)walking frames and crutches,
(d)parts or accessories suitable for use solely or principally with any of the goods specified in clauses (a), (b), (ba) and (c).
(4)
(a)The supply of personal protection equipment, thermometers, hand sanitiser, oxygen, medical ventilators and specialist respiratory equipment including respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents, when supplied –
(i)to –
(I)the Health Service Executive, for use in the delivery of Covid-19 related health care services, and
(II)hospitals, general practitioners, nursing homes and residential care facilities, for use in the delivery of Covid-19 related health care services to their patients or residents, as the case may be,
and
(ii)subject to such order as may be made under section 46(5), during the period beginning on 9 April 2020 and ending on 31 December 2021.
(b)In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.
(5)
(a)The supply of Covid-19 in vitro diagnostic medical devices where those devices comply with the requirements of European Union legislation (or the law of a Member State giving effect to such legislation) applicable to such devices, including Directive 98/79/EC of the European Parliament and of the Council of 27 October 1998 and Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 .
(b)In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.
Fertilisers, feeding stuffs, certain seeds, etc.
12.
(1)For the purpose of this paragraph “fertiliser” has the meaning assigned to it by the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.
(2)Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.
(3)Animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
(4)Seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.
Other zero-rated goods and services.
13.
(1)Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids.
(2)Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service.
(3)The supply of sanitary towels, sanitary tampons, menstrual cups, menstrual pants and menstrual sponges.
(4)[deleted]
Solar panels
14.The supply and installation of solar panels on or adjacent to immovable goods, being private dwellings or buildings used wholly or predominantly for the provision of primary or post-primary education by recognised schools within the meaning of the Education Act 1998.