Vol. 412 No. 5
100 Mr. Durkan asked the Minister for Finance if he has received requests for the removal of VAT on hurleys; if he intends or expects to be able to respond favourably to such a request in 1992; and if he will make a statement on the matter.
Over the years various requests have been made for the removal of VAT on hurleys. As previously explained to this House, existing EC law prohibits the introduction of new zero VAT rates or exemptions.
On the basis of decisions taken at EC level to date, in relation to the indirect tax regime which we will be required to operate after 1992, sports equipment generally will be liable to the standard rate of VAT. In these circumstances it will not be possible to give any special treatment to hurleys.
