Paul McAuliffe
Question:336. Deputy Paul McAuliffe asked the Minister for Finance if he is considering reducing the VAT on musical instruments and artist materials; and if he will make a statement on the matter. [1148/25]
View answerWednesday, 22 January 2025
Questions (336)
Written answers
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.
Musical instruments and artist materials are 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 such supplies.