Michael McNamara
Question:41. Deputy Michael McNamara asked the Minister for Finance the VAT rate that applies to hurleys. [43659/13]
View answerTuesday, 15 October 2013
Questions (41, 42)
Michael McNamara
Question:42. Deputy Michael McNamara asked the Minister for Finance if he will consider reducing the VAT rate that applies to hurleys in light of the spread of ash die-back disease. [43660/13]
View answerWritten answers
I propose to take Questions Nos. 41 and 42 together.
I am advised by the Revenue Commissioners that sales of hurleys are liable to VAT at the standard rate, currently 23%. This information is available on the VAT Rates Database on the Revenue website www.revenue.ie.
A change in VAT rates must be in compliance with the EU VAT Directive. This Directive generally provides that supplies of goods and services should be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. The Directive does not provide for a reduction in the standard rate for the supply of hurleys.