Emerald Isle Discounts

The Irish Tourist Board is offering off-season shopping and admission vouchers to theaters, museums, great houses, castles and gardens, good until May 31.

Coupons also are provided for stores, boutiques, craft centers and restaurants. In addition, discounts are available on some tour packages either day trips or extended tours.

Shopping discounts may only apply to items costing a specific sum, but tour discounts are generally 10%. Ireland also offers a refund of its value-added tax (between 10% and 25%.)

The majority of prices already include the VAT. But the discount vouchers are above and beyond this VAT refund, although some stores may levy an administrative fee to cover processing the VAT rebate.

Discounts off admission charges are generally between 10% and 50%. Many of the vouchers are two-for-one offers, with some also including discounts off dining/concessions at these attractions.

Among the attractions offering discounts are Bunratty Castle and Folk Park, Cliffs of Moher, Bantry House, Abbey Theater, Malahide Castle, Dublin Zoo and National Wax Museum.

To obtain the bonus vouchers as well as a brochure of more than 150 restaurants offering full meals at generally less than $10, contact the Irish Tourist Board, 757 3rd Ave., 19th Floor, New York 10017, (212) 418-0800.

Delta is offering a two-for-one ticket program on first-class or business flights to Ireland. Flights must be taken by April 30, and both the regular and free tickets have to be used at the same time.

In addition, first- and business-class passengers flying round trip in this program can get the complimentary use of a Kemwel rental car for a week. Car reservations can be made through Delta, but the car should be requested at least a week before departure from the United States.

The car offer includes unlimited mileage. You have to pick up and return the rental car to the same station--either Shannon Airport or Dublin--or pay a drop-off charge. While the rental car is free, you still have to pay a value-added tax of 10%.

Contact a travel agent or Delta toll-free at (800) 241-4141.