Tax Code

Dáil Éireann Debate, Wednesday - 18 October 2023

Wednesday, 18 October 2023

Questions (115)

Louise O'Reilly

Question:

115. Deputy Louise O'Reilly asked the Minister for Finance if there has been any analysis of the success of the Budget 2023 measure to remove VAT on AEDs; if there is any data on the number of AEDs purchased in 2023 since the removal; if cost reductions have been passed onto consumers; and if he will make a statement on the matter. [45731/23]

Written answers

Minister for Finance

I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible, using information provided in VAT returns, to identify the number of AEDs purchased since the change in VAT rate or the price paid by consumers for them.