Tuesday, 27 February 2018

Questions (158)

Maureen O'Sullivan


158. Deputy Maureen O'Sullivan asked the Minister for Finance the rationale for imposing a rate of 23% VAT on dog grooming services when veterinary services are taxed under the 13.5% rate; his plans to amend the rate (details supplied); and if he will make a statement on the matter. [9328/18]

View answer

Written answers (Question to Finance)

The supply of dog grooming services is liable to VAT at the standard rate, currently 23%. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply and under the VAT Directive there is no provision to allow the reduced rate to be applied to the supply of dog grooming services.

An exception to this rating is grooming that is required in the course of a medical or surgical treatment of animals by a veterinary surgeon. Such grooming will form part of a veterinary procedure liable to VAT at the reduced rate of 13.5%.