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Budget 2010 :
      
Introduction
      
Personal Taxation
      
Business Taxation
      
Capital Allowances
      
Value Added Tax
      
Other Measures
      
      
You are here:  Budget 2010  Value Added Tax
      
Value Added Tax
      
The standard rate of VAT is being reduced to 21% with effect from 1 January 2010. There is no change to the lower 13.5% rate or to the zero rate.
      
      
      
      
The above is intended as a general guide to the measures announced in Budget 2010. All changes announced are subject to being enacted in the forthcoming Finance Bill. It is possible that the measures described above may be modified prior to enactment. No action should be taken on the basis of the above without obtaining professional taxation advice.
      
Purcell McQuillan Tax Partners Limited, 17 Clyde Road, Dublin 4
T: (01) 668 2700 F: (01) 668 2750 E: pmq@pmqtax.com W: www.pmqtax.com
      
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