Value Added Tax is an indirect tax paid by final consumers. VAT on goods was reduced from 23% to 21% and on services it was reduced from 13.5% to 9% to stimulate growth in the pandemic.
Hospitality VAT rate to return to 13.5% next year (RTE)
https://www.rte.ie/news/business/2022/0927/1325747-budget-2023-vat/
Budget 2023: Tourism’s 9% VAT rate to end next March (Breakingnews.ie)
https://www.breakingnews.ie/budget/budget-2023-tourisms-9-vat-rate-to-end-next-march-1369361.html
