Ireland extends the 9% VAT rate on electricity and gas to 31 December 2030
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
- Plan ahead
- Announced
- 23 December 2025
- Effective
- 8 October 2025
- Instrument
- IE-ACT-18-2025
- 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.
Ireland's 9% VAT rate on the supply of natural gas and electricity is in effect until 31 December 2030. Monitor for further extension or legislative change before that date.
Section 69 of Ireland's Finance Act 2025 (Act No. 18/2025), signed 23 December 2025, extended the second reduced VAT rate of 9% on natural gas and electricity to 31 December 2030, with effect from 8 October 2025 (the day after Budget Day 2025).
What changed in detail
Section 69 of the Finance Act 2025 (No. 18 of 2025), signed on 23 December 2025, amends paragraph (caa) of section 46(1) of the Value-Added Tax Consolidation Act 2010. It replaces “31 October 2025” with “31 December 2030”, with effect as on and from 8 October 2025 (the day after Budget Day, 7 October 2025).
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 the 13.5% reduced rate. As amended, the paragraph reads “during the period from 1 May 2022 to 31 December 2030”.
The date it replaces, 31 October 2025, had been set by a Dáil Financial Resolution of 2 April 2025, which Act 6 of 2025, section 14, then enacted.
What it means
This is the position in force now. The Law Reform Commission’s revised text of section 46 still reads 31 December 2030 in paragraph (caa), and notes no later amendment.
It ends a run of short extensions: twelve months in the Finance (No. 2) Act 2023 (to 31 October 2024), six months in the Finance Act 2024 (to 30 April 2025), and six more by resolution (to 31 October 2025). Billing and tax-engine settings for Irish energy can keep 9% until the end of 2030. A future Finance Act could still change the date before then.
Proof
69. Section 46(1) of the Principal Act is amended, in paragraph (caa), by the substitution of “31 December 2030” for “31 October 2025” with effect as on and from 8 October 2025.
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What this replaces
- Ireland extends the 9% VAT rate on electricity and gas to 31 October 2025 effective 3 April 2025