Tax Code

Dáil Éireann Debate, Thursday - 5 October 2023

Thursday, 5 October 2023

Ceisteanna (211)

Michael Fitzmaurice

Ceist:

211. Deputy Michael Fitzmaurice asked the Minister for Finance if he or his Department has considered splitting VAT rates on accommodation between rural accommodation providers and urban accommodation providers, given the vast differences in rates and price gouging being engaged in by some urban accommodation providers; and if he will make a statement on the matter. [43340/23]

Freagraí scríofa

Minister for Finance

As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

However the Deputy should note that the European VAT Directive, with which Irish VAT legislation must comply, would not permit VAT rates for a particular good or service to vary depending on geography.