Royal Canal Financial Control Services

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VAT on Council Services Revealed


The list of likely VATable services from the local councils and authorities has been revealed today following an indicative list being circulated to the relevant bodies.

The services listed are as follows:

VATable at 21%
* Toll roads
* Off-street car parking
* Photocopying
* Festivals including sale of alcoholic and non-beverages
* Car removal
* Library services
* Wheelie bin purchase
* Waste collection bags

VATable at 13.5%
# Waste collection
# Swimming pool admission/membership
# Football pitch hire
# Burial and graveyard services
# Supply of new houses
# Houses bought from a developer and sold on
# Golf course & Driving rate services (exluding Pitch n Putt)
# Cafe services (subject to normal rules for beverages at 21%)
# Waste water collection for disposal
# Hall hire
# Photo vending machines
# Waste recycing charges
# Dishing of footpaths
# Landfill charges

Sale of second hand property will be subject to the VAT on property rules and may be subject to VAT at 13.5% in certain circumstances.

The above services are expected to be chargeable to VAT from 1 July 2010.