Vol. 541 No. 4
267 Mr. Stanton asked the Minister for Finance the level at which VAT is levied on hurleys; the amount that was collected by the State on the sale of hurling sticks in 2000; the projected amount in 2001; the plans he has to reduce or eliminate VAT on sporting items such as hurleys; and if he will make a statement on the matter. [23131/01]
The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The 20% standard rate of VAT applies to the purchase of hurleys and to a wide range of goods and services. Information is not collected in respect of VAT which would allow for the VAT yield from hurleys to be determined. It is not possible therefore to give an indication of the yield in 2000 or 2001.
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 were not zero rated on 1 January 1991, it is not now possible to apply a zero rate to them. EU VAT rules also determine the extent to which items can be reduced rated. While the directive provides for reduced rating of certain goods and services, in certain circumstances, this does not apply to the purchase of sporting items such as hurleys.
