Ireland Restaurant VAT at 9%: Reconcile July Before VAT 3

Ireland’s second reduced VAT rate of 9% applies to catering and restaurant supplies, hot takeaway food, hot tea and coffee, and hairdressing services with effect from 1 July 2026. Revenue’s second reduced rate page confirms those supplies sat at the (higher) reduced rate from 1 September 2023 to 30 June 2026 before the 9% rate returned.

For restaurants, cafés, caterers, and hot-food takeaways, July 2026 is the first full month at the new rate. Monthly VAT 3 for July is due on 19 August 2026 on Revenue’s key dates calendar — ten days from today for filers on that cycle — so this is a reconciliation sprint, not a policy essay.

What stays at 9% — and what does not

Revenue’s restaurant and catering Tax and Duty Manual states that restaurant services and catering services move to the second reduced rate from 1 July 2026. Alcohol, bottled waters, soft drinks, sports drinks, and vegetable juices (excluding fruit juices) remain at the standard rate even when served with a meal.

Takeaway food is generally a supply of goods rather than a restaurant service, and rates still depend on what is sold. Hot takeaway food and hot tea and coffee sit in the second reduced rate from 1 July 2026; cold sandwiches and other zero-rated or reduced-rate lines follow the food-and-drink rules. POS buttons that collapse “meal deal + soft drink” into one 9% total will understate standard-rate VAT.

Catering that is only preparation and delivery of food or drink without additional service elements is not a catering service for VAT — check Revenue’s food and drink wholesaler/retailer guidance where you supply without on-site service.

July VAT 3 checklist before 19 August

Export July Z-readings and channel reports (dine-in, delivery platforms, collection, outdoor events) and map each SKU to 9%, reduced, standard, or zero. Spot-check alcohol and soft-drink modifiers on every meal deal.

Confirm hairdressing chairs on the same premises charged 9% from 1 July where those services apply. Hotels and B&Bs with room-and-meal packages should follow the guest accommodation multiple-supply rules separately — accommodation stays at the reduced rate while meals move to 9%.

If you file bi-monthly rather than monthly, still lock July at the correct rates now so the July–August VAT 3 (due 19 September where that cycle applies) does not inherit a month of miscodes. ROS filers should still aim to have figures review-ready before the statutory date even where payment timing differs.

Practical controls for the rest of 2026

Update menus, till firmware, and online ordering rate tables in one change window, then re-test a sample basket after every platform menu sync. Keep a short “rate change” folder with eBrief 086/26, the restaurant/catering TDM, and your July exception log for your adviser.

Train floor and kitchen leads on which modifiers flip a line to standard rate. Most July errors are soft-drink and alcohol coding, not the headline 9% food rate itself.

How FinnAccountings helps before ROS VAT dates

Organised sales categories and receipt matching make multi-rate VAT 3 packs faster to review. FinnAccountings helps Ireland and UK hospitality and service businesses prepare VAT and bookkeeping packs with Chartered Accountant insight before you or your Chartered Accountant (Ireland) or ICAEW/ACCA adviser files. Start a free trial for review-ready drafts — we prepare records; we do not file VAT 3 returns or pay Revenue on your behalf.

Start a free trial →

Related reading

See the mid-August ROS PAYE/VAT checklist for the 14th and 19th cluster, the guest accommodation mixed-package briefing if you also sell rooms, and use the free VAT calculator for Ireland and UK rate scenarios before you finalise VAT 3 maths.

Ireland mid-August PAYE and VAT ROS checklist →

Hotels, B&Bs, and guesthouses with accommodation-and-meals packages need multiple-supply apportionment — not a single composite rate.

Ireland guest accommodation VAT and 9% catering →

Use the dual-market VAT calculator to check 9% and standard-rate line maths before you lock July.

Open free VAT calculator (Ireland & UK) →