The reduced VAT rate of 9% for goods & services mainly related to the tourism and hospitality industry will remain for 2015.

Cross-border EU telecommunications, broadcasting and electronically supplied services, from 1 January 2015, will be charged to VAT in the Member State of the consumer and not the supplier (also known as the MOSS scheme). As a net recipient of these services, it is estimated that Ireland will gain VAT revenues of €100m in 2015, rising to €150m in 2019.