asked the Minister for Finance if he has any plans, either in the short term or the long term, to remove VAT from hurleys and general sports and recreation goods.
Written Answers. - VAT on Sports and Recreation Goods.
596.
I have no intention of removing VAT from hurleys or from other sports and recreation goods. These are items upon which expenditure is largely discretionary and they therefore justifiably attract a VAT charge.
The rate of VAT which applies to these goods, generally the 35 per cent rate, is high. I have been examining, in the context of a review of the VAT rate structure, how this rate might be reduced. Reductions in the higher VAT rates may involve, however an increase in the low rates or the introduction of a positive VAT charge on goods which are currently VAT-free.