VAT Rate Application

Dáil Éireann Debate, Tuesday - 28 May 2019

Tuesday, 28 May 2019

Questions (64)

Michael McGrath

Question:

64. Deputy Michael McGrath asked the Minister for Finance the appropriate VAT treatment of car wash and valeting services; and if he will make a statement on the matter. [22745/19]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with Irish VAT legislation, car wash and valeting services are liable to VAT at the reduced rate, currently 13.5%.