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VAT Exemptions

Dáil Éireann Debate, Wednesday - 17 April 2019

Wednesday, 17 April 2019

Ceisteanna (88)

Mick Wallace

Ceist:

88. Deputy Mick Wallace asked the Minister for Finance if there have been discussions on VAT rates payable for legal services specifically for family law; his plans to conduct a review to examine the idea of providing a VAT exemption or reduction for legal advice for family law proceedings with a view to removing some of the financial burden placed on families experiencing marital breakdown or a change in relationship; and if he will make a statement on the matter. [11992/19]

Amharc ar fhreagra

Freagraí scríofa

The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply.  In accordance with the EU VAT Directive legal services are liable to VAT at the standard rate, currently 23%.

In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within categories of goods and services specified in the Directive, in respect of which Member States may apply a lower rate or exemption from VAT.  The supply of legal services is not included in any of those categories of services and therefore there is no discretion for Ireland to adjust the VAT rate applicable on this service.

Question No. 89 answered with Question No. 80.
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