Dáil Éireann Debate, Thursday - 1 June 2017
65. Deputy James Lawless asked the Minister for Finance his plans to review the situation in which litigants involved in family law matters have to pay 23% on their legal fees; and if he will make a statement on the matter. [26313/17]
View answerThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive 2006, Irish legislation applies the standard rate of VAT, currently 23%, to the supply of legal services; the type of legal service being provided has no impact on the application of VAT to the legal fees charged.
Under the Directive there is no discretion to apply a different rate to the service in question and therefore the question of a review does not arise.
