VAT on extensions: 13.5% or 23%?
Building work on a house in Ireland is charged VAT at 13.5%. A fitted kitchen supplied and fitted as part of the job is usually 13.5% too, because built-in units are fixtures. Appliances like ovens, hobs and dishwashers are fittings, so they're at 23%. Every price on this site includes VAT.
Which rate applies to the build, the kitchen, the glass and the appliances.
Free, no obligation. One local builder prices it, not five.
- 13.5%VAT on building work and fixtures
- 23%on fittings like ovens and dishwashers
- Fixtureskitchen units, doors, windows
- 2/3the two-thirds rule for supply and fit
Which rate applies to what
| Item | VAT |
|---|---|
| Building the extension (construction services) | 13.5% |
| Windows, doors and rooflights, supplied and fitted | 13.5% |
| Kitchen units and worktops, built in, supplied and fitted | 13.5%, subject to the two-thirds rule |
| Cooker, hob, oven, dishwasher, washing machine | 23% |
| Professional fees (architect, engineer, BER) | 23% |
The two VAT rates are 23% and 13.5% (Revenue). Revenue's guidance on fixtures and fittings lists built-in units, kitchen units and counters included, as fixtures: supplied and installed, they're work on the building and take the reduced rate, subject to the two-thirds rule. Appliances are fittings: movable goods at the standard rate.
The two-thirds rule
Where a job is mostly goods, the goods rate can apply to the whole thing. If the value of the goods is more than two-thirds of the price of a supply-and-fit job, the whole job is charged at the goods' rate. On an extension, the building work dwarfs the materials, so it's 13.5%. On a kitchen supplied and fitted on its own, it's worth asking how your supplier applies it.
Getting VAT right on a quote
- Ask whether each price includes VAT, and at which rate.
- A builder registered for VAT shows their VAT number on the invoice.
- A price "plus VAT" on a €60,000 build is €8,100 more at 13.5%.
- Fees are VAT-able at 23% if the professional is VAT-registered.
Plan your extension and see the cost
Nine quick taps. You see your plan build up as you go: the price range, what moves it, the planning position and the build time. Your number is only asked for at the end, if you want a real price.
A 25 m² single-storey rear extension in Ireland, mid-range, with wide glass doors and a new kitchen: €62,000 to €90,000 all in, including VAT and fees.
How this is worked out
We start from what single-storey extensions cost to build per square metre in each part of Ireland, including VAT at 13.5%, and the rates for side, wraparound, two-storey and heavily glazed extensions. Standard finishes take the lower half of the range, mid-range the upper half, and high spec or a wall of glass the glazed rate. Then we add professional fees (design, engineer, BER) and, if you want one, a new kitchen at your level of finish. Totals are rounded to the nearest €1,000. It's an estimate to plan with, never a quote: the builder prices your house after seeing it.
Questions people ask
What VAT rate applies to a house extension in Ireland?
13.5% on the building work.
Is VAT on a new kitchen 13.5% or 23%?
Built-in kitchen units supplied and fitted are fixtures, so 13.5%, subject to the two-thirds rule. Appliances are 23%.
Can I claim the VAT back on an extension?
Not as a homeowner. The Home Renovation Incentive that gave tax credits for VAT on home improvements closed at the end of 2018.
Do your prices include VAT?
Yes. Every price on this site includes VAT at 13.5% unless it says otherwise.
Get a free quote for your extension
Plan it in under a minute, see the cost, and one vetted builder who covers your county rings you with a proper price.