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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: VAT

How often VAT comes up on the Accounting papers, every year it was asked, and questions to try.

HL Asked on 1 of the last 10 Higher Level papers, most recently in 2025.

VAT, Higher Level(6 marks)

Quick ones on VAT.

(a)VAT charged on sales is called…
  1. Input VAT
  2. Output VAT
  3. Excise duty
(b)VAT paid on purchases is called…
  1. Withholding tax
  2. Output VAT
  3. Input VAT
(c)Ireland's standard rate of VAT is…
  1. 23%
  2. 21%
  3. 13.5%
Show the answers

(a) Output VAT

(b) Input VAT

(c) 23%

Your turn: Higher Level questions on VAT.

Higher Level

Asked on 1 of the last 10 Higher Level papers, most recently in 2025.

Every paper, year by year

YearWhere it came up
2026Not asked
2025Q1
2024Not asked
2023Not asked
2022Not asked
2021Not asked
2019Not asked
2018Not asked
2017Not asked
2016Not asked

Links open the State Examinations Commission’s paper for that year.

Other Accounting topics

All of Leaving Cert Accounting