VAT rates in Ireland

deemy

Hope this is the right form. sorry if not.
Could someone help me to clarify the vat rates in Ire plse. I know there is the 21% 13.5% and 0%. BUt when it comes to restaurants what are the vat rates. I thought it was 21% for all beverages ie wine, minerals, beer ect. Tea - coffee - perhaps 13.5%. I thought it was 21% for food also. I thought once the provider does 'something' with the food then the rate also goes to 21% but friend says I am wrong its 13.5% and that there are a few different rates. he said at the bottom of a mcdonnels receipt there are items at 5 %.
I checked revenue site but cant seem to find an answer.
I would love some info from any1 to clarify this.
tanx a mill
deemy

J.Ryan

http://www.revenue.ie/en/tax/vat/rates/current-historic-rates-vat.html

deemy

tanx J ryan. I saw that but I cannot understand it fully. Are they saying restaurant services are all at 13.5%. surely beer wine would be 21%. and has my friend lost it when he said abot a macdonnels receipt having a 5 point something % at end of receipt

SRASE

Hot food in a restuarant is 13.5%.

Drinks are at 21% except for hot beverages (13.5%) and Fruit Juice served with a meal (13.5%)