In December 2021, the European Council came to an Agreement on updated rules for VAT rates.

According to the Agreement, if social enterprises active in reuse, repair and recycling can identify themselves as ‘organisations engaged in welfare or social security work as defined by Member States and recognised as being devoted to social well-being by Member States’ the goods that they sell (being new or second-hand) or the services they provide can be subject to reduced VAT (no less than 5%).

CRNI believes it is also essential that preparation for reuse is considered, and that all purchases made by social enterprises in preparation for reuse are subject to reduced VAT.


Read our manifesto here.

  • October 4, 2022

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Our funders

EPA Circular Economy Programme

CRNI supports its members and works to mainstream reuse thanks to core funding provided by the EPA under the Circular Economy Programme.

For more information about the programme see here.

Project Funding

Waste Regions Logos

Green + Social Virtual Trade Fair

CRNI’s Green + Social Virtual Trade Fair is funded by Ireland’s Regional Waste Management Plan Offices. This innovative virtual platform is open 24/7 and gives visitors the opportunity to explore green and social procurement opportunities provided by reuse, repair and recycling social enterprises and community-based organisations across Ireland.

Access the Green + Social Virtual Trade Fair here.

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