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Dáil Éireann debate -
Tuesday, 8 Apr 1997

Vol. 477 No. 2

Written Answers - Tax Reliefs.

Brendan Kenneally

Question:

60 Mr. Kenneally asked the Minister for Finance the plans, if any, he has to remove VAT from hurleys, particularly in view of the fact that hurling is our national game and that it is a manufacturing process; if not, if he will have the rate reduced to 12.5 per cent; and if he will make a statement on the matter. [8909/97]

The position regarding VAT rates is governed by European VAT law with which Irish law must comply. Under the EU Sixth VAT Directive, member states may retain the zero rates that they had in place on 1 January 1991, but they are prohibited from introducing new zero rates. As hurleys were not zero rated at that time, it is not open to the Government to apply such a rate.

As regards a reduced rate, goods and services to which reduced rating may apply are listed in Annex H of the EU Sixth VAT Directive. In addition, items not on this list, but which were at a reduced rate on 1 January 1991, may, if a member state so decides, be placed at a "parking rate", i.e. a rate not less than 12 per cent, for the duration of the transitional regime. As hurleys are not listed in the Directive, nor were they at a reduced rate on 1 January 1991, the standard rate, currently 21 per cent, must be applied.

Ned O'Keeffe

Question:

61 Mr. E. O'Keeffe asked the Minister for Finance if a person (details supplied) in County Cork is in receipt of the correct tax free allowance in view of the fact that his circumstances have changed since April 1996. [8994/97]

I am informed by the Revenue Commissioners that the inspector of taxes had not been made aware of the change in the taxpayer's circumstances. A revised certificate of tax-free allowances will issue immediately.

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