What VAT Rate Do Plumbers Charge in Ireland?

The most common VAT question Irish plumbers ask is: what rate should I charge? The answer is shorter than most plumbers expect, but the detail matters - because applying the wrong rate means either overcharging your customer or undercharging Revenue.

What VAT rate do plumbers charge in Ireland?

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

The 13.5% rate applies to a broad range of plumbing work:

• Boiler replacement and installation
• Boiler servicing and repair
• Bathroom installation
• Heating system installation and repair
• General plumbing repairs and maintenance
• Emergency call-outs
• Pipe work, fitting, and joinery

When does 23% VAT apply to plumbers?

The 23% standard rate applies to plumbing-related goods supplied without installation. If you sell a tap, a boiler, or any plumbing part to a customer without installing it, the sale of that item is subject to 23%.

However, if you supply and install the item as part of the same job, the 13.5% rate applies to both the material and the labour together.

When does 0% VAT apply to plumbers?

New residential construction may qualify for the 0% VAT rate in specific circumstances. This applies when the property is being built from scratch for residential use and conditions set out by Revenue are met.

If you are working on a new build as a subcontractor through a principal contractor, the principal contractor's VAT treatment may differ from a direct residential job. Check with your accountant or Revenue.ie for your specific situation.

VAT rates for common plumbing jobs in Ireland - quick reference

What about RCT for plumbing subcontractors?

Relevant Contracts Tax (RCT) is a separate withholding tax that applies to subcontractors working for principal contractors in construction and certain other sectors. RCT is not VAT - they are different obligations that operate alongside each other.

If you are a plumbing subcontractor working under a principal contractor, your principal may deduct RCT from your payment. This does not affect how you charge VAT. You still charge 13.5% on your services. The RCT deduction is from the net payment you receive, not from your VAT amount.

For a full explanation, see the VAT for sole traders in Ireland guide, which covers RCT and VAT together.

Do I need to register for VAT as a plumber in Ireland?

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

How to show VAT correctly on a plumbing invoice

A valid Irish VAT invoice must show:

• Your VAT registration number
• The net amount (excluding VAT)
• The VAT rate applied (13.5%)
• The VAT amount in euros
• The gross total

PayReady sets the 13.5% rate automatically for plumbing work and generates a compliant invoice in under 30 seconds. Download a free plumber invoice template for Ireland or get early access to PayReady - it's free.

For the full picture on Irish VAT for tradesmen, see our complete VAT guide for sole traders in Ireland.