| Levies | |||
| Animal Levies | Validity Period | Euro | Per Head of; |
|---|---|---|---|
| Veterinary Inspection Levy (exported animals) | January 2020 – to date | 4.80 0.50 1.20 |
Cattle Sheep Pigs |
| Bord Bia Levy (exported and slaughtered animals) | January 2020 – to date | 1.90 0.25 0.35 |
Cattle Sheep Pigs |
| Bovine Disease Levy (exported and slaughtered animals) | January 2020 – to date | 1.27 | Cattle |
| Veterinary Public Health Meat Inspection Fee (slaughtered animals) | January 2020 – to date | 5.00 0.50 1.30 |
Cattle Sheep Pigs |
| Milk Levies | Validity Period | Cent/Litre | |
| National Dairy Council Levy | January 2020 – to date | 0.07 | |
| Bovine Disease Levy | January 2020 – to date | 0.06 | |
| Dairy Inspection Levy | January 2020 – to date | 0.1 | |
| VAT Rates on Inputs and Outputs | ||
| Goods | Validity Period | Standard Rate |
|---|---|---|
| Veterinary Products – Non Oral, Motor Fuels | January 2020 – August 2020 | 23% |
| September 2020 - February 2021 | 21% | |
| March 2021 - to date | 23% | |
| Goods | Validity Period | Reduced Rate |
| Electricity | January 2020 – April 2022 | 13.5% |
| May 2022 - to date | 9% | |
| Goods | Validity Period | Zero Rate |
| Fertilisers | January 2020 – to date | 0% |
| Animal Feeding Stuffs | ||
| Veterinary Products - Oral | ||
| Sales of Outputs | Validity Period | Rate |
| Flat-rate Addition1 | January 2020 – December 2020 | 5.4% |
| January 2021 – December 2021 | 5.6% | |
| January 2022 – December 2022 | 5.5% | |
| January 2023 – December 2023 | 5% | |
| January 2024 - to date | 4.8% | |
| Services | Validity Period | Rate |
| Most Services | January 2020 – to date | 13.5% |
| 1 Flat rate addition VAT is paid to farmers who are not registered for VAT in respect of their farming activites on the prices relating to all agricultural products supplied to VAT-registered bodies such as marts, agricultural co-operatives and meat factories. | ||