asked the Minister for Finance if he has received a submission for the removal of VAT on hurleys; the estimated cost of such a concession; and the Government's policy on the matter.
Written Answers. - VAT on Hurleys.
26.
Although I have received no recent submission in the matter I am well aware of the case that has been made for the removal of VAT on hurleys. This is a perennial request which has been put to, and turned down by, successive Ministers of Finance over the last decade.
VAT returns are not compiled in such a way as to allow the identification of amounts of revenue collected on specific items such as hurleys.
Government policy on this issue has been settled for many years. The removal of VAT from hurleys is not permissible under the provisions of EC VAT law by which we are bound. Even if it were allowed considerations of equity in regard to other sports and their participants would militate against such a course of action. I have no proposals, therefore, for a concession in this regard.