What VAT Rate Do Electricians Charge in Ireland?

Irish electricians are regularly asked what VAT rate applies to their work - and the answer surprises many customers who assume it must be 23%. This guide gives the definitive answer, with the specific rules for different types of electrical work.

What VAT rate do electricians charge in Ireland?

According to Revenue.ie, electrical installation and repair services on buildings in Ireland are subject to the 13.5% reduced rate. This covers both labour and materials when they are supplied as part of the same job.

The 13.5% rate applies to:

• Electrical installation (rewiring, new circuits, consumer unit replacement)
• Electrical repairs and maintenance
• Lighting installation
• Socket and switch installation
• EV charger installation on residential and commercial properties
• Alarm systems and CCTV installation on buildings
• Solar panel installation (when supplied and installed together)
• General electrical call-outs

When does 23% apply to electricians?

The 23% standard rate applies when you supply electrical goods without installing them. If you sell a consumer unit, cable, or fittings to a customer without carrying out the installation, the supply of those goods is subject to 23%.

However, if you supply and install in the same job, the 13.5% rate applies to both the materials and the labour together.

When does 0% apply to electricians?

New residential construction may qualify for 0% VAT in specific circumstances. If you are carrying out electrical work as part of a new residential build (not a renovation or extension of an existing property), the work may be zero-rated.

New build zero-rating has specific Revenue conditions. Check with Revenue or your accountant before applying 0% to any job.

VAT rates for common electrical jobs in Ireland - quick reference

Does RCT apply to electricians?

Relevant Contracts Tax (RCT) may apply if you work as a subcontractor under a principal contractor in construction. RCT is a separate withholding tax - not VAT. If RCT applies to your arrangement, your principal deducts it from your payment. You still charge 13.5% VAT on your invoice regardless.

See the VAT for sole traders in Ireland guide for a full explanation of how RCT and VAT interact.

RECI registration and VAT

Registration with RECI (Register of Electrical Contractors of Ireland) is a professional registration - it is separate from your VAT obligations with Revenue. Being RECI-registered does not change your VAT rate or your VAT registration requirements. However, it is a legal requirement for carrying out electrical installation work in Ireland that comes under the Safe Electric scheme.

Do I need to register for VAT as an electrician in Ireland?

You must register if your annual turnover from services exceeds €40,000 in any 12-month period. See our guide to the VAT registration threshold in Ireland for the full details.

How to show VAT on an electrician's invoice

Your VAT invoice must show your VAT registration number, the net amount, the rate (13.5%), the VAT amount, and the gross total. For jobs with a mix of 13.5% elements and any 23% supply-only items, show them as separate lines.

PayReady handles this automatically. Download a free electrician invoice template for Ireland or get early access to PayReady - it's free.

For the complete guide to VAT in Ireland for tradesmen, see VAT for sole traders in Ireland.