On 22 September 2015, Irish Revenue published updated guidance on the applicable value added tax rates for various goods and services. The guidance covers:

• Goods and services at the Standard rate (23%);
• Exempt goods and services;
• Zero-rated goods and services and the zero-rating scheme for qualifying businesses;
• Goods and services at the Reduced rate (13.5%);
• Goods and services at the Second-R…