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Offer vs Invitation to Treat in Irish Contract Law

Why adverts, shop displays and price lists usually aren't offers — and how the distinction decides the exact moment a binding contract forms. For FE-1 and King's Inns students.

Irish law · reading time ~6 min · updated 2026
In short: an offer is a clear statement of the terms on which the offeror is willing to be bound the moment it is accepted. An invitation to treat is only an invitation to others to make offers — it cannot be "accepted" into a contract. Most adverts, shop displays and price lists are invitations to treat: the customer makes the offer, and the seller chooses whether to accept.

Formation of a contract in Irish law follows the inherited common-law rules of offer and acceptance. The first question in almost every formation problem is whether a statement was a true offer (capable of being accepted) or merely an invitation to treat. Getting this wrong throws off everything that follows, because only an offer can be accepted to form a contract.

Advertisements are usually invitations to treat

An advertisement of goods for sale is normally an invitation to treat, not an offer — Partridge v Crittenden [1968] 2 All ER 421 Persuasive (Eng). The commercial logic is that a seller with limited stock cannot sensibly be treated as making a promise to the whole world that it will supply everyone who responds.

But this is a presumption, not a rule. Two well-known exceptions show an advert can be an offer where the wording shows a clear intention to be bound:

Studying formation for an exam? The full Contract Law Module 1 works the full offer/acceptance sequence with the case table and model-answer structure. Browse the Contract modules →

Shop displays and price lists

Goods displayed in a shop window or on a shelf, and priced catalogues, are also invitations to treat. The customer makes the offer at the till, which the shop may accept or refuse — Fisher v Bell [1961] 1 QB 394 (flick-knife in a window) and Pharmaceutical Society of GB v Boots [1953] 1 QB 401 (self-service shelves) Persuasive (Eng). These English decisions state principles long applied in Irish law.

Why the distinction matters

It decides who can walk away and when. If a display were an offer, a shop would be bound to sell at a mispriced tag to everyone who "accepted." Because it is only an invitation to treat, the shop can decline. The distinction also fixes the moment of contract — and therefore who bears the risk if the price was wrong or the stock ran out.

Common exam trap. Don't assume every advertisement is an invitation to treat. Look at the wording: a promise in return for an act (Carlill) or definite "first come, first served" terms (Lefkowitz) can convert an advert into a binding offer. The label doesn't decide it — the intention shown by the words does.
Contract Law · Module 1

The full, exam-ready version

Formation: offer, acceptance, the postal rule, revocation and certainty — with the full case table, worked problems and a model-answer skeleton. Checked against the primary sources.

or browse all modules →

Frequently asked questions

Is an advertisement an offer or an invitation to treat?

Usually an invitation to treat (Partridge v Crittenden). But an advert can be an offer where it shows a clear intention to be bound — a unilateral promise (Carlill) or definite "first come, first served" terms (Lefkowitz).

Are goods in a shop window an offer?

No. A display is an invitation to treat; the customer makes the offer at the till, which the shop can accept or refuse (Fisher v Bell; Boots).

Why does offer vs invitation to treat matter?

Because only an offer can be accepted to form a contract. The distinction fixes the exact moment a contract is made and who is free to walk away before then.