Retailers will be expecting a busy day today as shoppers take advantage before the new VAT rate comes into effect from tomorrow.
VAT is to increase by 2 points, from 21% to 23%.
This new rate will apply to most goods including cars and vans, electronic goods, white goods and luxury items.
However, most food, children's clothing, and oral medicines will remain at 0%, while home heating oil, residential housing, general repairs and maintenance will stay at 13.5%.
There is also no change to the 9% VAT rate which was introduced last July for certain hospitality and tourism related services.