Olivia Mitchell
Ceist:396 Ms O. Mitchell asked the Minister for Finance if he will redesignate motorcycle helmets as low VAT-rated products rather than luxury items. [21913/01]
Written Answers. - Value Added Tax.
The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. EU VAT rules also determine the extent to which items can be reduced rated. The standard rate of VAT applies to motorcycle helmets and to a wide range of goods and services. The Sixth VAT Directive does provide for reduced rating as low as 5% for certain goods and services. However, motorcycle helmets are not included in this list of goods and services. It is, therefore, not within my power to introduce a reduced rate as suggested by the Deputy.