Seán Haughey
Question:137 Mr. Haughey asked the Minister for Finance the position regarding the imposition of VAT on tolls; and if he will make a statement on the matter. [3732/01]
Written Answers. - Tax Code.
Following a court case initiated by the European Commission, the European Court of Justice ruled last year that existing tolled facilities – tolled roads and bridges – operated by private sector bodies in Ireland are subject to VAT. Ireland and some other countries had not imposed VAT on tolled facilities. The VAT treatment of tolled facilities is now being amended in the Finance Bill to take account of the court judgment and such tolls will be subject to the standard rate of 20%.
Brian O'Shea
Question:138 Mr. O'Shea asked the Minister for Finance the proposals he has to remove VAT from hurleys and sliothars; and if he will make a statement on the matter. [3733/01]
The position is governed by EU VAT law with which Irish VAT law must comply. Under the EU Sixth VAT Directive, member states may retain the zero rates they had in place on 1 January 1991, but they are prohibited from introducing new zero rates. As hurleys and sliothars were not zero rated at that time, it is not now within my power to apply such a rate to them.