Niall Collins
Question:211. Deputy Niall Collins asked the Minister for Finance if he will consider a reduction in VAT on safety clothing (details supplied); and if he will make a statement on the matter. [22481/24]
View answerTuesday, 21 May 2024
Questions (211)
Written answers
I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.
Adult clothing, which would include motorcycle protective clothing, is not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT to be applied, and as such they are liable to VAT at the standard rate. There is no discretion under the Directive for Ireland to apply a lower rate of VAT to the supply of adult clothing.