VAT is charged at the current rate applicable to the product.
At the moment, this is as follows:

0.0 %	Exempt
0.0 %	Export
0.0 %	Food
13.5 %	Services and some unusual items
23.0 %	Applies to most products

VAT exempt companies must supply their VAT Exemption number

Companies within the EU but outside of Ireland are exempt from VAT if they provide a valid VAT number