Irish Revenue has issued Revenue eBrief No. 143/26 concerning updates to the Tax and Duty Manual on the VAT treatment of food and drink supplied by wholesalers and retailers to reflect that the second reduced rate of VAT (9%) applies to certain hot or heated food supplies with effect from 1 July 2026. This includes hot takeaway food, hot tea and coffee, and hot sandwiches. On the other hand, cold or non-heated versions of these food and drink items are zero-rated, such as cold sandwiches an…