VAT is not charged on any of the following supplies:

Postal services

1. Public postal services.

Medical and related services

2. (1) Medical care or treatment provided by a hospital, nursing home or clinic.

(2) Home care services undertaken on behalf of the Health Service Executive.

(3) Professional medical care services.

(4) Dental technician services and the supply of dentures and other dental prostheses.

(5) Professional dental or optical services.

(6) The collection, storage, supply, intra-EU acquisition and importation of human blood, milk and organs.

Independent groups, non-profit making organisations and other bodies

3. (1) Services supplied by an independent tax-exempt entity established for administrative convenience in order to render services to the members.

(2) Welfare or social security type goods and services provided by a non-profit body.

(3) Goods and services supplied to its members by a non-profit body.

(4) The provision of sports facilities by a non-profit body.

(5) Cultural services provided by a Revenue-recognised cultural body.

Childcare and education

4. (1) Non-profit childcare services.

(2) Childcare provided by regulated childcarers.

(3) Educational activities.

Other activities

5. (1) Catering services supplied to patients in a hospital or nursing home, or to students in a school.

(2) The promotion of, and admission to, live theatre, concert and circus shows.

(3) The promotion of sporting events.

(4) The national broadcasting and television service.

Financial services

6. (1) Financial services: these include all the usual banking type services – lending money, operating bank accounts, credit card management, issuing, transferring and dealing in stocks etc.

(2) They also include managing a collective investment undertaking.

(3) A determination by the Minister for Finance that an undertaking is a collective investment undertaking takes effect from the date of the determination.

(4) Management of an undertaking is as defined by EU law.

Agency services

7. Insurance premium collection services, insurance agency services, and financial agency services.

Insurance and reinsurance services

8. (1) Insurance services.

(2)  Related insurance services include collecting premiums and claims-handling.

Investment gold

9. (1) The supply, intra-Community acquisition and importation of investment gold.

(2) Acting as an intermediary in relation to investment gold.

Gambling and lotteries

10. (1) The taking of bets.

(2) The issue of lottery tickets.

Letting of land and buildings

11. (1) Letting of land or buildings, but excluding letting of machinery, hotel or holiday accommodation, provision of sports facilities, car parking and the provision of safes.

(2) Permission to use a toll road is not exempt.

Other supplies of goods

12. Goods in relation to which the supplier was not entitled to a purchases VAT deduction (for example, a car).

Gas and electricity services

13. (1) Importation of gas through the natural gas system.

(2) Importation of electricity.

Exemptions by derogation

14. (1) Funeral undertaking.

(2) The supply of water by local authorities.

(3) The transport of passengers with their baggage.

(4) Admission to sports events.