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Dáil Éireann debate -
Thursday, 24 Nov 1977

Vol. 302 No. 1

Ceisteanna—Questions. Oral Answers. - VAT on Shotgun Cartridges.

30.

asked the Minister for Finance if he intends to reduce the amount of VAT allowable on shotgun cartridges.

The answer is no.

This is only a watered-down version of the question supplied. The question related to VAT on shotgun cartridges. A cartridge is being sold in Britain identical with a cartridge sold here. In Britain the VAT per 1,000 is £66 and here it is £95.

I am not responsible for the form in which the question reaches me. However, to keep the matter in perspective I would point out that the rate of VAT which applies to shotgun cartridges and to shotguns here applies generally to all sporting equipment except clothing and footwear which are rated zero. That rate also applies in respect of household goods. The Deputy will appreciate that there is no special case for reducing the duty on shotgun cartridges.

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