Irish Revenue has issued eBrief No. 086/26 updating VAT guidance on guest and holiday accommodation and restaurant and catering services. Both sectors will fall under the second reduced VAT rate of 9% from 1 July 2026.
Irish Revenue has published eBrief No. 086/26 on 28 April 2026, which provides updated guidance on the VAT treatment of guest and holiday accommodation and the VAT treatment of restaurant and catering services. Both categories will be subject to the second reduced rate of VAT (9%) with effect from 1 July 2026.
VAT treatment of guest and holiday accommodation
Existing guidance in the VAT Tax and Duty Manual has been updated to reflect amendments made by Finance Act 2025 as follows:
- VAT treatment of Guest and Holiday Accommodation has been updated to include guidance on multiple supplies arising from the application of second reduced rate of VAT, with effect from 1 July 2026, to restaurant and catering services.
- VAT treatment of Restaurant and Catering Services has been updated to reflect that the second reduced rate of VAT applies to such services with effect from 1 July 2026.
