Ireland extends the 9% VAT rate on electricity and gas to 31 October 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
- 2 April 2025
- Effective
- 3 April 2025
- Instrument
- IE-ACT-6-2025
- Authority
- Houses of the Oireachtas (Ireland)
- 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No action required — this extension (to 31 October 2025) has been superseded by Finance Act 2025 s.69 extending to 31 December 2030.
A Dáil Financial Resolution passed on 2 April 2025 under the Provisional Collection of Taxes Act 1927 extended the 9% VAT rate on natural gas and electricity from 30 April 2025 to 31 October 2025. The Government approved the six-month extension at an estimated cost of €85 million.
What changed in detail
On 2 April 2025 Dáil Éireann passed a Financial Resolution under the Provisional Collection of Taxes Act 1927. It extended the 9% VAT rate on electricity and gas under section 46(1)(caa) of the Value-Added Tax Consolidation Act 2010 from 30 April 2025 to 31 October 2025, with effect on and from 3 April 2025.
The Minister of State who moved the resolution said that without it the rate would have reverted to 13.5% on 1 May, and put the estimated cost at €85 million. An opposition amendment to run the rate to 31 December 2025 was moved in the same debate. The resolution as passed kept 31 October 2025.
A financial resolution has statutory effect only for a limited time, and has to be confirmed by an Act. Section 14 of the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (No. 6 of 2025) did this. It substitutes “31 October 2025” for “30 April 2025” in paragraph (caa), again with effect from 3 April 2025.
What it means
This record is spent and has been superseded. Finance Act 2025, section 69, replaced 31 October 2025 with 31 December 2030, with effect from 8 October 2025 (the day after Budget Day, 7 October). See Ireland extends the 9% energy VAT rate to 31 December 2030.
This was the only step in the chain that came from a resolution rather than a Finance Act. The step before it ended on 30 April 2025 instead of the usual 31 October, so the rate had to be extended mid-year. If you are checking a May–October 2025 energy bill against the statute, the authority for 9% is the resolution, confirmed by Act 6 of 2025, section 14.
Proof
(1) THAT the rate of value-added tax chargeable on the supply of electricity provided for by section 46(1)(caa) of, and paragraph 17(2) of Schedule 3 to, the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) and the supply of gas provided for by section 46(1)(caa) of, and paragraph 17(3) of Schedule 3 to, that Act, being 9 per cent until 30 April 2025, be extended until 31 October 2025 and that section 46(1)(caa) of that Act be amended accordingly. (2) THAT this Resolution shall have effect on and from 3 April 2025.Archived from the official distribution · /akn/ie/debateRecord/dail/2025-04-02/debate (Dáil Éireann Official Report, 2 April 2025, “Financial Resolution: Value Added Tax”) · data.oireachtas.ie
14. Section 46 (1) of the Value-Added Tax Consolidation Act 2010 is amended, in paragraph (caa), by the substitution of “31 October 2025” for “30 April 2025” with effect as on and from 3 April 2025.
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What this replaces
- Ireland extends the 9% VAT rate on electricity and gas to 30 April 2025 effective 2 October 2024