- Camping sites charge 13.5pc VAT rate for accommodation
- Adventure activities generally subject to 13.5pc reduced rate
- On-site food qualifies for 9pc VAT rate
- ITIC campaigns for reduction to 9pc ahead of Budget 2027
- Reduction would cost Exchequer roughly €17.6m annually
Camping sites and adventure tourism businesses in Ireland have released a pre-Budget appeal for a reduction to 9pc. Camping and caravan pitches are subject to the standard tourism reduced rate of 13.5pc.
The reduced VAT rate of 13.5p applies for accommodation and general services with industry groups actively lobbying for a reduction to 9pc. Adventure activities and admissions are generally subject to the 13.5pc reduced rate or standard 23pc depending on the precise recreational or leisure classification as general activity providers were excluded from the July 2026 targeted 9pc cuts.
On-site food and catering qualify for the reduced 9pc VAT rate if operating a café, restaurant or hot food service on-site effective 1 July 2026 though alcohol and soft drinks remain at 23pc. The Irish Tourism Industry Confederation has formally campaigned ahead of Budget 2027 to lower the VAT rate back to 9pc specifically for registered camping pitches, visitor attractions and adventure activity providers.
Proponents argue the reduction would cost the Exchequer roughly €17.6m annually but help regional SMEs manage escalating insurance and operational costs.
