Tax Code

Tuesday, 26 July 2022

Questions (445)

Holly Cairns

Question:

445. Deputy Holly Cairns asked the Minister for Finance his views on reduced VAT rates on renewable products and services. [41757/22]

View answer

Written answers

As the Deputy will be aware, the EU VAT Directive, with which Irish VAT legislation must comply, sets out in Annex III those categories of goods and services to which a reduced rate of VAT may be applied.

There is no provision in the EU Directive for the VAT treatment applied within one of those Annex III categories to differentiate between goods or services as to whether they are renewable or not.