{VAT|BARREL} on imports
This {section|area} {only|just} {deals with|handles|takes care of|manages} {VAT|BARREL} for {private|personal|exclusive} {individuals|people} {who|that} {buy|purchase|get|acquire} {goods|products|items} for {personal|individual} {use|usage}.

{In general|Generally|As a whole}, you {have to|need to} pay {VAT|BARREL} {and|as well as|and also} import {duty|responsibility|task|obligation} on {any|any type of|any kind of} {goods|products|items} you are bringing {into|right into} Ireland from outside the EU This {includes|consists of} {goods|products|items} {purchased|bought|acquired} online {and|as well as|and also} by mail order. You {will|will certainly} {have to|need to} pay {VAT|BARREL} at the {same|exact same|very same} {rate|price} as {applies|uses} in Ireland for {similar|comparable} {goods|products|items}.

Within the EU, {VAT|BARREL} is {usually|typically|normally|generally} paid in the {member|participant} state you {purchased|bought|acquired} the {goods|products|items}, {however|nevertheless|nonetheless}, there are some {exceptions|exemptions} - see {below|listed below}.

If you {buy|purchase|get|acquire} online or by mail order {etc|and so on}
. From outside the EU.

You can {buy|purchase|get|acquire} {goods|products|items} from outside the EU {up to|as much as|approximately} {a value|a worth} of EUR22 without {incurring|sustaining} {any|any type of|any kind of} {VAT|BARREL} {charges|fees|costs}. {Goods|Product|Item} {up to|as much as|approximately} {a value|a worth} of EUR150 {may|might} be imported without {payment|repayment|settlement} of {customs|customizeds|custom-mades|personalizeds} {duty|responsibility|task|obligation}. To {avoid|prevent|stay clear of} these {packages|bundles|plans} being {stopped by|visited|come by|dropped in} {Customs|Customizeds|Custom-mades|Personalizeds}, the {value|worth} {should|ought to|must|needs to} be {clearly|plainly} {marked|noted} on the {label|tag}. {However|Nevertheless|Nonetheless}, {VAT|BARREL} {and|as well as|and also} import {duty|responsibility|task|obligation} is {charged|billed} on importations of {tobacco|cigarette}, {tobacco|cigarette} {products|items}, alcoholic {products|items} {and|as well as|and also} {perfumes|fragrances} {even|also} if they {cost|set you back} {less|much less} than EUR22. The {Revenue|Income|Profits|Earnings} Commissioners {provide|offer|supply|give} {a guide|an overview} to the {reliefs|alleviations} {available|offered|readily available} for imports from non-EU {countries|nations}.

If your online {purchase|acquisition} {costs|sets you back} {more than|greater than} EUR22 you {will|will certainly} {have to|need to} pay {VAT|BARREL}. If your online {purchase|acquisition} {costs|sets you back} {more than|greater than} EUR150 you {will|will certainly} {have to|need to} pay {VAT|BARREL} {and|as well as|and also} {customs|customizeds|custom-mades|personalizeds} {duty|responsibility|task|obligation}. This {will|will certainly} be {collected|gathered|accumulated} by the {company|business|firm} that {delivers|provides|supplies} your parcel. The {company|business|firm} {usually|typically|normally|generally} have {an administration|a management} {charge|fee|cost}. {Methods|Techniques|Approaches} of {delivery|shipment|distribution} {and|as well as|and also} collection {differ|vary} from {company|business|firm} to {company|business|firm}, so you {should|ought to|must|need to} {contact|call} them {directly|straight} {for more information|to learn more|to find out more|for more details|for additional information}.

From {another|one more|an additional} EU {Member|Participant} State

If you {buy|purchase|get|acquire} {goods|products|items} {online|on the internet|on-line} or by mail from {another|one more|an additional} EU {member|participant} state you {may|might} pay {VAT|BARREL} at the {rate|price} that {applies|uses} in Ireland. {However|Nevertheless|Nonetheless}, if the {supplier|provider|vendor|distributor} that you are {buying|purchasing|getting|acquiring} the {goods|products|items} from {has|has actually} not {exceeded|surpassed|gone beyond} the {Distance|Range} Sales {Threshold|Limit} in Ireland {then|after that} you {will|will certainly} pay {VAT|BARREL} at the {rate|price} {appropriate|suitable|proper|ideal} to that {product|item} in the {member|participant} state of {purchase|acquisition}. You will {usually|typically|normally|generally} be {informed|notified|educated} of the {amount|quantity} of {VAT|BARREL} payable at {checkout|check out}.

Excisable {products|items} ({for example|for instance|as an example}, alcohol, {tobacco|cigarette} {and|as well as|and also} oil) {purchased|bought|acquired} within the EU {via|through|by means of|using} the {internet|web|net} or by mail {are subject to|go through|undergo} excise {duty|responsibility|task|obligation} {and|as well as|and also} {VAT|BARREL}.

{Travelling|Taking a trip} with your {purchases|acquisitions}
From outside the EU

You can {buy|purchase|get|acquire} {and|as well as|and also} bring your {goods|products|items} ({other than|besides|aside from|apart from} {tobacco|cigarette} {and|as well as|and also} alcohol {products|items}) from a non-EU State {into|right into} Ireland without {incurring|sustaining} {any|any type of|any kind of} {taxes|tax obligations}, if the {value|worth} of your {goods|products|items} does not {exceed|surpass|go beyond}:

EUR430 {in the case of|when it comes to} {an individual|a private|a specific} aged 15 years or over
EUR215 {in the case of|when it comes to} {an individual|a private|a specific} aged under 15 years.
Anything {in excess|over} of the {amounts|quantities} {shown|revealed} {above|over} {will|will certainly} be {liable|responsible|accountable} for {VAT|BARREL} {and|as well as|and also} {customs|customizeds|custom-mades|personalizeds} {duty|responsibility|task|obligation}.

If you {bring in|generate} {an item|a product|a thing} worth {more than|greater than} the {relevant|appropriate|pertinent} {limit|limitation|restriction} of EUR430 or EUR215, you {must|should|need to|have to} pay import {charges|fees|costs} on the {full value|amount}. The {Revenue|Income|Profits|Earnings} Commissioners {have|have actually} {published|released} {information|info|details} for {travellers|visitors|tourists} {arriving|showing up|getting here} in Ireland from {countries|nations} outside the European Union.

From {another|one more|an additional} EU {Member|Participant} State

There are no {limits|limitations|restrictions} on what {private|personal|exclusive} {people|individuals} can {buy|purchase|get|acquire} {and|as well as|and also} take with them when they {travel|take a trip} {between|in between} EU {countries|nations}, as long as the {products|items} {purchased|bought|acquired} are for {personal|individual} {use|usage} {and|as well as|and also} {not for|except} resale, with {exception|exemption} of {new|brand-new} {means|ways|methods} of {transport|transportation} ({for example|for instance|as an example}, {a car|a vehicle|an automobile|a cars and truck|an auto}). {VAT|BARREL} is {included|consisted of} in the {price|cost|rate} of the {product|item} in the {member|participant} state {and|as well as|and also} no {further|additional|more} {payment|repayment|settlement} of {taxes|tax obligations} {including|consisting of} {VAT|BARREL} can be {charged|billed} {here|right here|below} in Ireland.

{However|Nevertheless|Nonetheless}, {special|unique} {rules|guidelines|policies|regulations} {apply|use} {in the case of|when it comes to} {goods|products|items} {subject to|based on} excise {duty|responsibility|task|obligation}, such as {alcoholic beverages|liquors|alcohols} {and|as well as|and also} {tobacco|cigarette} {products|items}. The {Revenue|Income|Profits|Earnings} Commissioners {have|have actually} {published|released} {information|info|details} for {travellers|visitors|tourists} {arriving|showing up|getting here} in Ireland from {member|participant} states of the European Union.

{Gifts|Presents} from outside the EU
You can {receive|get|obtain} {a gift|a present} from outside the EU {up to|as much as|approximately} the {value|worth} of EUR45 without {incurring|sustaining} import {charges|fees|costs}. {However|Nevertheless|Nonetheless}, the {gift|present} {must|should|needs to|has to} be {correctly|properly|appropriately} {declared|stated|proclaimed}. {More|Even more} {information|info|details} is {available|offered|readily available} in {Revenue|Income|Profits|Earnings}'s {guide|overview} to {relief|alleviation} {available|offered|readily available} for imports from non-EU {countries|nations}.

{VAT|BARREL} on {residential property|home|house|property}
The {following|list below} {rules|guidelines|policies|regulations} {apply|use}:

If you are {buying|purchasing|getting|acquiring} {a new|a brand-new} {house|home|residence} from {a builder|a contractor|a home builder|a building contractor} or {developer|designer|programmer}, you {will|will certainly} be {charged|billed} {VAT|BARREL} at 13.5%.
If you are {buying|purchasing|getting|acquiring} or {selling|offering|marketing} an 'old' or existing {property|residential or commercial property|home|residential property|building}, you do not {have to|need to} pay {VAT|BARREL}.
If you are {a landlord|a property owner|a property manager|a proprietor}, you can not {charge|bill} {VAT|BARREL} on {rent|lease|rental fee} from {residential property|home|house|property}.
If you {buy|purchase|get|acquire} {a site|a website} for {a house|a home|a residence} from a landowner, you do not {have to|need to} pay {VAT|BARREL} unless you have {an agreement|a contract|an arrangement} with both the landowner {and|as well as|and also} {a builder|a contractor|a home builder|a building contractor} to {develop|establish|create} the {site|website}.
If you paid {VAT|BARREL} on your {house|home|residence} ({because|since|due to the fact that} you {bought|purchased|got|acquired} it from {a developer|a designer|a programmer} or {builder|contractor|home builder|building contractor}) you {only|just} {have to|need to} pay stamp {duty|responsibility|task|obligation} on the base {price|cost|rate} of {the house|your home|your house}-- {before|prior to} the {VAT|BARREL} was {added|included}. So, {for example|for instance|as an example}, if you paid EUR227,000 ({including|consisting of} {VAT|BARREL}) for your {new|brand-new} {house|home|residence}, this is {made up|comprised|composed} of the base {price|cost|rate} of EUR200,000 plus 13.5% {VAT|BARREL} (EUR27,000) {and|as well as|and also} you {only|just} pay stamp {duty|responsibility|task|obligation} on the base {price|cost|rate} of EUR200,000.

{Rates|Fees}.
{VAT|BARREL} is {charged|billed} at {different|various} {rates|prices} for {various|different|numerous} {goods|products|items} {and|as well as|and also} {services|solutions}. You can {get|obtain} {an extensive|a comprehensive|a substantial|a considerable} {list|listing|checklist} of {VAT|BARREL} {ratings|scores|rankings} from the {Revenue|Income|Profits|Earnings} Commissioners.

23% is the {standard|basic|conventional|common|typical} {rate|price} of {VAT|BARREL} {and|as well as|and also} all {goods|products|items} {and|as well as|and also} {services|solutions} that do not {fall into|fall under|come under} the {reduced|decreased|minimized|lowered} {rate|price} {categories|classifications|groups} are {charged|billed} at this {rate|price}. They {include|consist of} alcohol, audio-visual {equipment|devices|tools}, {car|vehicle|automobile|cars and truck|auto} {parts|components} {and|as well as|and also} {accessories|devices}, CDs, {computers|computer systems}, {consultancy|working as a consultant} {services|solutions}, cosmetics, {detergents|cleaning agents}, diesel, {fridges|refrigerators}, {furniture|furnishings} {and|as well as|and also} {furnishings|home furnishings}, {hardware|equipment}, {jewellery|jewelry}, lawnmowers, {machinery|equipment}, {medicines|medications} (non-oral), {office|workplace} {equipment|devices|tools}, {pet|animal|family pet|pet dog} food, {petrol|gas|fuel|petroleum|gasoline}, paper, {tobacco|cigarette}, {toys|playthings}, {tools|devices}, {washing|cleaning} {machines|devices|makers|equipments}, {bottled water|mineral water}.

13.5% is {a reduced|a decreased|a minimized|a lowered} {rate|price} of {VAT|BARREL} for {items|products|things} {including|consisting of} {fuel|gas} (coal, {heating|home heating} oil, gas), {electricity|electrical power|electrical energy|power}, {veterinary|vet} {fees|charges|costs}, {building|structure} {and|as well as|and also} {building|structure} {services|solutions}, {agricultural|farming} {contracting|having} {services|solutions}, {short-term|temporary} {car|vehicle|automobile|cars and truck|auto} hire, {cleaning|cleansing} {and|as well as|and also} {maintenance|upkeep} {services|solutions}.

9% is {a special|an unique} {reduced|decreased|minimized|lowered} {rate|price} of {VAT|BARREL} for tourism-related {activities|tasks} {including|consisting of} {restaurants|dining establishments}, {hotels|resorts}, {cinemas|movie theaters}, hairdressing {and|as well as|and also} {newspapers|papers}.

4.8% is {a reduced|a decreased|a minimized|a lowered} {rate|price} of {VAT|BARREL} {specifically|particularly|especially} for {agriculture|farming}. It {applies to|puts on|relates to} {livestock|animals} ({excluding|omitting|leaving out} {chickens|poultries|hens}), greyhounds {and|as well as|and also} the hire of {horses|equines|steeds}.

0% ({Zero|No|Absolutely no}) {VAT|BARREL} {rating|score|ranking} {includes|consists of} all exports, tea, coffee, milk, bread, {books|publications}, {children|kids|youngsters}'s {clothes|clothing|garments} {and|as well as|and also} {shoes|footwear}, {oral|dental} {medicine|medication} for {humans|people|human beings} {and|as well as|and also} {animals|pets}, {vegetable|veggie} seeds {and|as well as|and also} fruit trees, {fertilisers|fertilizers}, {large|big|huge} {animal|pet} feed, {disability|impairment|special needs|handicap} {aids|help} such as {wheelchairs|mobility devices}, {crutches|props} {and|as well as|and also} {hearing aids|listening devices|listening device}.

You can {find|discover|locate} {current|present|existing} {and|as well as|and also} {historic|historical} {rates|prices} of {VAT|BARREL} on {Revenue|Income|Profits|Earnings}'s {website|site|web site|internet site}.

{Exempt|Excluded} from {VAT|BARREL}.

You do not {have to|need to} pay {any|any type of|any kind of} {VAT|BARREL} on {financial|monetary|economic}, {medical|clinical} or {educational|academic|instructional} {services|solutions}. You {may|might} {also|likewise|additionally} not pay {VAT|BARREL} for {live|online|real-time} theatrical {and|as well as|and also} {musical|music} {performances|efficiencies} ({except|other than} those where food or {drink|beverage} is {served|offered} {during|throughout} all or {part|component} of the {performance|efficiency}).

{Difference|Distinction} {between|in between} {exemption|exception} {and|as well as|and also} zero-rating.

If {a business|a company|a service|an organisation} {person|individual} {supplies|materials|products} {taxable|taxed} {goods|products|items} or {services|solutions}, {including|consisting of} zero-rated ones, they can {claim|declare|assert} {VAT|BARREL} back from the {government|federal government} on their {taxable|taxed} {business|company|service|organisation} {purchases|acquisitions}. {However|Nevertheless|Nonetheless}, if {someone|somebody|a person} {only|just} {supplies|provides} {exempt|excluded} {goods|products|items} or {services|solutions}, they can not {reclaim|recover|redeem} {VAT|BARREL}.
{How|Exactly how|Just how} to {apply|use}.
{Who|That} can {claim|declare|assert} back {VAT|BARREL}?
{People|Individuals} not {registered|signed up} for {VAT|BARREL}.
Under {certain|specific|particular} {circumstances|situations|scenarios|conditions}, {unregistered|non listed} {people|individuals} can {claim|declare|assert} back {VAT|BARREL} from the {government|federal government}. {People|Individuals} with {disabilities|impairments|specials needs|handicaps} can {claim|declare|assert} {a VAT|a BARREL} {refund|reimbursement} on {certain|specific|particular} {aids|help} {and|as well as|and also} {appliances|home appliances|devices} they {need|require} to {overcome|conquer} their {disability|impairment|special needs|handicap}.

{People|Individuals} {registered|signed up} for {VAT|BARREL}.
{A business|A company|A service|An organisation} {person|individual} {must|should|need to|have to} {register|sign up} for {VAT|BARREL} to {fulfill|satisfy|meet|accomplish} {tax|tax obligation} {obligations|responsibilities|commitments} to the {government|federal government}. {Registering|Signing up} for {VAT|BARREL} {also|likewise|additionally} {allows|enables|permits} {a business|a company|a service|an organisation} to {reclaim|recover|redeem} {VAT|BARREL} on {purchases|acquisitions} {so that|to ensure that|to make sure that} it {never|never ever} pays {more|even more} {tax|tax obligation} than it should. {As a result|Consequently|Because of this|Therefore}, {VAT|BARREL} {never|never ever} {becomes|ends up being|comes to be} {an overhead|an expenses} for {the business|business}.