VAT on a house extension: 13.5% or 23%
VAT on a house extension in Ireland is 13.5% for the building work. Fixtures the builder supplies and fits, such as windows, doors, fitted wardrobes, sinks, baths and the heating, are 13.5% as well, subject to the two-thirds rule. Appliances, and the fees of VAT-registered architects and engineers, are 23%. All prices on this site include VAT.
The rate on the build, the en-suite, fitted wardrobes, the heating, the appliances and the fees.
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- 13.5%on building work, and on fixtures the builder fits
- 23%on appliances, professional fees and supply-only goods
- 2/3rule for jobs that are mostly goods
- 2018the last year of the Home Renovation Incentive
The rate on each part of the job
| Part of the job | VAT |
|---|---|
| Building the extension: walls, roof, floors, plastering | 13.5% |
| Windows, outside doors and rooflights, fitted by the builder | 13.5% |
| Fitted wardrobes in a new bedroom, supplied and installed | 13.5%, two-thirds rule applies |
| Sinks, baths and the heating system, supplied and installed | 13.5%, two-thirds rule applies |
| Built-in kitchen units, supplied and installed | 13.5%, two-thirds rule applies |
| Any of those fixtures bought by you, supply only | 23% |
| Cooker, oven, hob, dishwasher, fridge, washing machine | 23% |
| Architect, engineer, certifier and BER fees | 23% from a VAT-registered firm |
Two VAT rates are in play, 23% and 13.5% (Revenue). Revenue counts built-in units, doors, windows, sinks, baths and central heating as fixtures, so when a builder supplies and installs them, they're part of the building work at 13.5%. Appliances are fittings at 23%, whoever supplies them.
The two-thirds rule
If more than two-thirds of a supply-and-fit price is the cost of the goods, the whole job can be charged at the goods' rate. On an extension, the labour and building work far outweigh the materials, so 13.5% applies. Where a fitted bathroom or a set of wardrobes is priced as a separate job, ask the supplier how they've applied the rule.
Plan your house extension
Four quick taps, and your plan fills in as you answer: what it costs, whether it needs planning permission and how long it takes. Contact details come last, and only if you want a builder to price it.
25 m² single-storey rear, mid-range finish: €52,000 to €65,000, including VAT and fees.
How the estimate is worked out
Every kind of extension has a build rate per m² for each region of Ireland, VAT at 13.5% included. A standard finish uses the lower half of that range and mid-range the upper half; high spec or a wall of glass moves the build to the glazed rate. Design, engineer and BER fees go on top, with anything you tick (an en-suite, a kitchen, a steel beam into the house) priced at your finish. A garage conversion gets one price for the whole job, since the walls and roof are already standing. Totals are rounded to the nearest €1,000. Use it to plan with. It isn't a quote: a builder prices your house after seeing it.
Supplying the fittings yourself
Buying the sanitaryware, the tiles or the wardrobes yourself for the builder to fit can look like a saving. Bought supply-only, they're 23%; the fitting is 13.5% on its own; and a wrong size or a late delivery becomes your problem. Set it against the builder's supply-and-fit price at 13.5% before you decide.
Checking a quote for VAT
- Ask for each price with VAT, and the rate used.
- A VAT-registered builder's invoices carry their VAT number.
- "Plus VAT" matters: on an €80,000 price, 13.5% adds €10,800.
- Fees carry 23% if the architect or engineer is VAT-registered.
Questions before you build
What VAT rate is charged on a house extension?
13.5% on the building work, and on fixtures the builder supplies and fits as part of it.
Is an en-suite charged at 13.5% or 23%?
13.5% when the builder supplies and installs the sinks, the bath and the heating as part of the job, subject to the two-thirds rule. Bought by you, supply only, they're 23%.
What VAT is on fitted wardrobes?
Supplied and installed, they're fixtures at 13.5%, subject to the two-thirds rule. Freestanding furniture is 23%.
Can I reclaim the VAT on an extension?
No. A homeowner can't, and the Home Renovation Incentive, which gave back part of it as a tax credit, ended in 2018.
Is VAT in your prices?
Yes. Unless a figure says otherwise, 13.5% VAT is in it.
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