VAT on massage/beauty services

PaddyThai

Wondering should people providing massage and beauty therapy services register for VAT payments.
I know of several places that provided these services and do not charge VAT. It is a service, like hairdressing, and maybe should be charging 21.5%.

Anyone know.

Mr. Incognito

I would believe it is exempt

http://www.revenue.ie/en/tax/vat/consultation/schedules.pdf

para (xix)



31. Services consisting of the care of the human body including
services supplied in the course of a health studio business or
similar business, but not including services covered by Part 1 of
Schedule 1 or hairdressing services referred to in paragraph 25.

I would contact the Revenue to make sure

TaxingTimes

Beauty Therapy at 13.5%
Sale of cosmetics 21.5%

You only need to register for VAT if you are over the thresholds - so, some will be registered, some won't.

mickbyrne

Beauty Therapy 13.5% - http://www.revenue.ie/en/tax/vat/rates/decision-detail-01554.jsp
Beauty Products 21.5% - http://www.revenue.ie/en/tax/vat/rates/decision-detail-02475.jsp