+353 85 1477625 moh@tasconsulting.ie Mon–Fri 9:00 AM – 6:00 PM
Consultancy for supermarkets

Consultancy for supermarket owners in Ireland, for buying, running and growing a store

A supermarket runs on thin margins, mixed VAT rates and a lot of moving parts. We help owners and buyers see the numbers clearly, make the big decisions with confidence and stay on the right side of the rules.

0%VAT on most everyday food
23%VAT on alcohol, soft drinks, confectionery and most non-food
Feb 2024Deposit return scheme began for drinks bottles and cans
€14.15Minimum hourly wage in 2026, rising 79 cent in 2027
Aisle by aisle

What each part of the shop brings with it

Everyday food
  • Most unprepared food is zero-rated
  • Hot food counters follow the restaurant and takeaway rate
  • Cold takeaway food is zero-rated
  • Confectionery is at 23%
Drinks
  • Soft drinks, alcohol and bottled water at 23%
  • Register with Re-turn if you sell in-scope bottles and cans
  • An off-licence is needed to sell alcohol
Non-food
  • Household goods are generally at 23%
  • Check each product line, as a few have special rates
  • Stock value matters at year end
Services
  • Lottery, parcels and bill pay earn commission
  • Record commission separately from sales
  • VAT treatment can differ from shop sales
Before you buy

What we check when you buy a supermarket

The accountsSeveral years of figures, so you see the trend, not just the best year.
Margin by categoryWhere the shop really makes its money, and where it does not.
CostsStaff, rent, rates, energy and waste, tested against sales.
The paperworkLease, licences, group agreements and Re-turn registration.
Price and fundingA fair price for the business and a plan lenders will accept.
Big decisions

Four questions most supermarket owners face

1
Independent or symbol group?Brand and buying power, against freedom and fees
Group: brand and buying power
Independent: full control
2
Own or lease the premises?Affects cash flow and long-term value
Own: asset on the balance sheet
Lease: lower upfront cost
3
Company or personal ownership?Liability and tax
Company: 12.5% on trading profit
Personal: simpler, taxed as income
4
Buy now or build up?Timing and funding
Buy an existing shop
Open a new one
Costs to model

Three costs that decide whether the numbers work

Labour

Wages and rosters

The minimum wage rises by 79 cent in January 2027. Hours, cover and staff turnover should all be in your budget.

Largest controllable cost
Waste and shrink

Stock you cannot sell

Fresh food that expires and goods that go missing come straight off profit. Tracking them by category shows where to act.

Track weekly
Premises

Rent, rates and energy

Rent or mortgage, local authority rates and energy bills add up. Check them against sales per square metre before you commit.

Check before buying
Straight answers

Three supermarket myths

✕
MythHigh sales mean a healthy shop.
✓
FactMargin, waste and cash matter more than turnover. A busy shop can still lose money.
✕
MythFood is zero-rated, so VAT is simple.
✓
FactDrinks, confectionery and non-food are at 23%, and the hot counter has its own rate.
✕
MythThe deposit scheme only affects big stores.
✓
FactEvery retailer selling in-scope bottles and cans must register. Some small shops can apply for a take-back exemption.
Quick answers

Questions supermarket owners ask us

Short, plain answers to what people ask us most.

Which VAT rates apply in a supermarket?

Most everyday food is zero-rated. Alcohol, soft drinks, confectionery and most non-food items are at 23%. A hot food counter follows the restaurant and takeaway rules, which moved to 9% from 1 July 2026.

Do I need to register for the deposit return scheme?

If you sell in-scope drinks bottles and cans, yes: all retailers must register with Re-turn, the scheme operator. You then offer take-back, or apply for an exemption if you qualify. Smaller shops can apply.

Do I need a licence to sell alcohol?

Yes. Selling alcohol to take away needs an off-licence.

Should I join a symbol group or stay independent?

It depends on your location, your customers and how much support you want. Symbol groups offer a brand and buying power, with fees and rules. We compare both options using your numbers.

What should I look at before buying a supermarket?

Several years of accounts, margin by category, staff costs, rent and rates, stock levels, the lease and any group agreement. We go through all of it before you commit.

What is the minimum wage?

€14.15 an hour in 2026, rising by 79 cent in January 2027. In a labour-heavy business, that change belongs in your budget early.

Keep reading

Related services

Planning to buy, run or grow a supermarket?

Tell us about the shop and your plans. We will give you a straight view of the numbers.

  • Whether you are buying, running or expanding
  • The size and location of the shop
  • Your current or expected turnover
  • How you plan to fund it

Contact Us

Full name

Phone Number

Email

Subject

Message

Success

Your form submitted successfully!

Error

Sorry! your form was not submitted properly, Please check the errors above.

Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland

Mon–Fri 9:00 AM – 6:00 PM

Email: moh@tasconsulting.ie

Mobile: +353 85 1477625

Key dates
VAT3 return due the 19th (23rd on ROS)
PAYE, PRSI and USC due the 14th (23rd on ROS)
Form 11 and preliminary tax due 31 October (later on ROS)
Company CT1 due the 23rd of the ninth month after year end
Records must be kept for six years