VAT Rate Application

Dáil Éireann Debate, Tuesday - 15 October 2013

Tuesday, 15 October 2013

Ceisteanna (41, 42)

Michael McNamara

Ceist:

41. Deputy Michael McNamara asked the Minister for Finance the VAT rate that applies to hurleys. [43659/13]

Michael McNamara

Ceist:

42. Deputy Michael McNamara asked the Minister for Finance if he will consider reducing the VAT rate that applies to hurleys in light of the spread of ash die-back disease. [43660/13]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 41 and 42 together.

I am advised by the Revenue Commissioners that sales of hurleys are liable to VAT at the standard rate, currently 23%. This information is available on the VAT Rates Database on the Revenue website www.revenue.ie.

A change in VAT rates must be in compliance with the EU VAT Directive. This Directive generally provides that supplies of goods and services should be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. The Directive does not provide for a reduction in the standard rate for the supply of hurleys.