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Dáil Éireann Debate, Tuesday - 22 February 2022

Tuesday, 22 February 2022

Questions (55, 59, 82)

Brian Leddin

Question:

55. Deputy Brian Leddin asked the Minister for Finance if his Department intends to apply reduced VAT rates to solar panels in light of the agreement reached on 7 December 2021 by the Council of the European Union (details supplied); and if he will make a statement on the matter. [9477/22]

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Brian Leddin

Question:

59. Deputy Brian Leddin asked the Minister for Finance his views on the application of reduced VAT rates on the repair, rental or supply of bicycles, including e-bikes; and if he will make a statement on the matter. [9478/22]

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Neasa Hourigan

Question:

82. Deputy Neasa Hourigan asked the Minister for Finance if an update will be provided on his Department's work to review options now available in setting VAT rates on new sanitary products, such as menstrual cups and period proof underwear in view of the agreement reached on 7 December 2021 by the Council of the European Union; and if he will make a statement on the matter. [9534/22]

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Written answers

I propose to take Questions Nos. 55, 59 and 82 together.

As the Deputies will be aware, the EU Commission published a proposal on the reform of VAT rates in January 2018 which would allow Member States more flexibility in how they apply VAT rates. The compromise text agreed at ECOFIN in December has been amended significantly in comparison to the original proposal so the EU Parliament will once again be consulted for their opinion.

Once the Parliament has issued its opinion on the proposal, the Council will formally adopt the directive. It will then enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

In the interim officials in my Department will be reviewing the options now available to Ireland in setting VAT rates. Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.

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