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 labour and materials together when you supply and fit them as part of the same job - unless the materials cost more than two-thirds of the price, when the whole job is 23% (see below).

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 (heat pumps are 9% - see below)
• 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%.

If you supply and install the item as part of the same job, the 13.5% rate normally applies to the material and the labour together. The exception is the two-thirds rule: if the VAT-exclusive cost of the goods you use is more than two-thirds of the VAT-exclusive price of the job, the whole job is taxed at 23%.

A boiler swap with an expensive boiler is where this catches plumbers out. Say you price the job at €3,000 before VAT and the boiler and parts cost you €2,100. The goods are 70% of the price - more than two-thirds - so the whole job is 23%, not 13.5%. Check the numbers before you quote.

Is there a 0% or 9% rate for plumbing work?

There is no zero rate for building new homes in Ireland. Plumbing on a new house is 13.5%, the same as other construction work.

The 9% rate applies in two cases. Since 1 January 2025, supplying and installing a heat pump heating system is 9% on any type of property. It can include the heating controls, radiators, underfloor heating and pipework the heat pump needs, as long as you supply and fit the system under the one contract. A heat pump sold without fitting is 23%.

A temporary 9% rate also applies to construction work on qualifying new apartments until 31 December 2030. Check the conditions with your accountant before using it.

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 - but it does change how VAT works on a subcontract job.

If you are a VAT-registered plumbing subcontractor working for a principal contractor under RCT, you do not charge VAT. The principal accounts for it instead - this is the reverse charge. Your invoice shows your VAT number and the line “VAT on this supply to be accounted for by the principal contractor”, with no VAT rate or VAT amount. The principal pays you the VAT-exclusive amount, and any RCT deduction is worked out on that amount.

This only applies to subcontract work for a principal contractor. When you work directly for a homeowner or other private customer, you charge VAT as normal.

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 once your turnover from services goes over €42,500 in a calendar year. 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, among other things:

• Your VAT registration number
• Your customer's name and address
• The date of supply
• The net amount (excluding VAT)
• The VAT rate applied (13.5% for most jobs)
• The VAT amount in euros
• The gross total

In PayReady you set your VAT rate once - 13.5% for most plumbing work in Ireland - and PayReady works out the VAT on every quote and invoice. Subcontracting for a main contractor? Switch on reverse charge for that job and PayReady leaves the VAT off and adds the wording. See a worked boiler quote at 13.5% on the PayReady for plumbers page, check a single amount with the VAT calculator, 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.