Vol. 511 No. 4
73 Mr. Yates asked the Minister for Finance the rate of VAT charged on Christmas trees; if he has satisfied himself that all vendors of these products, including State companies, are selling them at the correct rate; and if he will make a statement on the matter. [24634/99]
The rate of VAT applicable to cut Christmas trees is the standard VAT rate, 21 per cent. The rate applicable to living trees, that is, trees sold with their roots intact, is 12.5 per cent.
I am informed by the Revenue Commissioners that they believe that all vendors, including State companies, are now selling out Christmas trees at the correct rate.
If the Deputy is aware of any vendors selling such products at the incorrect rate, he might like to provide information to his local VAT inspector or to the VAT Administration Branch, Office of the Revenue Commissioners, Dublin Castle, Dublin 2.
