Dáil Éireann Debate, Wednesday - 23 October 2024
67. Deputy Anne Rabbitte asked the Minister for Finance if he considered making a proposal to discuss ways to alleviate VAT on Sky services for pubs as hospitality providers; and if he will make a statement on the matter. [43403/24]
View answerI 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.
It should be noted that while internet access and live streaming of certain events are included in Annex III of the VAT Directive it is not possible to provide a separate VAT rate for businesses in the hospitality sector when they purchase these services.
Change to VAT rates applied to goods and services will be considered as part of the normal budget process.
However, it should be noted that VAT registered businesses can reclaim VAT on inputs so a change in VAT rates for internet access or live streaming events would not result in a net financial benefit for those businesses.
