Ireland extends the 9% VAT rate on electricity and gas to 30 April 2025
This page records one dated change. For the rules in Ireland as they stand today, see the Ireland guide →
- Jurisdiction
- Ireland
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 12 November 2024
- Effective
- 2 October 2024
- Instrument
- IE-ACT-43-2024
- Authority
- Irish Statute Book (electronic Irish Statute Book, Office of the Attorney General)
- Verified
- Fetched from official source · high confidence
Suppliers of electricity and natural gas in Ireland, and the households and businesses billed for them.
No action required — this energy VAT extension (to 30 April 2025) has been superseded by later extensions.
Section 79(b) of Ireland's Finance Act 2024 (Act No. 43/2024), signed 12 November 2024, extended the second reduced VAT rate of 9% on natural gas and electricity from 31 October 2024 to 30 April 2025, with effect from 2 October 2024 (the day after Budget Day). Section 79(a) of the same Act separately added heat pumps to the 9% rate from 1 January 2025.
What changed in detail
Section 79(b) of the Finance Act 2024 (No. 43 of 2024), signed on 12 November 2024, amends paragraph (caa) of section 46(1) of the Value-Added Tax Consolidation Act 2010. It replaces “31 October 2024” with “30 April 2025”, with effect as on and from 2 October 2024 (the day after Budget Day, 1 October).
Paragraph (caa) applies the 9% second reduced rate to electricity and gas (Schedule 3, paragraph 17(2) and (3)), which would otherwise be charged at 13.5%. This amendment followed directly from the extension to 31 October 2024 made by the Finance (No. 2) Act 2023.
Paragraph (a) of the same section is a separate change. It adds heat pump systems (Schedule 3, paragraph 12A) to the 9% rate from 1 January 2025, and has its own record.
What it means
This record is spent and has been superseded. Before the 30 April 2025 end date arrived, a Dáil Financial Resolution of 2 April 2025 extended the rate to 31 October 2025, and Act 6 of 2025, section 14, later wrote that date into law. See Ireland extends the 9% energy VAT rate to 31 October 2025. Finance Act 2025, section 69, has since extended it to 31 December 2030 (the current position).
The six-month extension was shorter than the usual twelve, which is why a mid-year resolution was needed.
Proof
79. Section 46(1) of the Principal Act is amended— (a) in paragraph (ca), by the substitution of “paragraphs 7(a), 7A, 12 and 12A” for “paragraphs 7(a), 7A and 12” with effect as on and from 1 January 2025, and (b) in paragraph (caa), by the substitution of “30 April 2025” for “31 October 2024” with effect as on and from 2 October 2024.
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What this replaces
- Ireland extends the 9% VAT rate on electricity and gas to 31 October 2024 effective 11 October 2023