Dan Neville
Question:216 Mr. Neville asked the Minister for Finance if he will exempt protective clothing for motorcyclists from VAT in the interest of road safety. [13079/02]
Written Answers. - Tax Reliefs.
The imposition of VAT 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. Broadly speaking, the zero rate covers children's clothing of sizes up to and including 32" chest or 26" waist; other sizes are liable for VAT at the standard rate of 21%. The standard rate of VAT applies to all adult clothing including protective clothing for motorcyclists.
Due to the requirement of EU VAT law, which prohibits the introduction of any new zero rates, it is not possible to extend existing zero rates to adult clothing. Therefore, it would not be possible to exempt protective clothing for motorcyclists from VAT.