James Browne
Ceist:49. Deputy James Browne asked the Minister for Finance the position regarding the introduction of a 0% VAT rate for biomass fuels; and if he will make a statement on the matter. [4111/20]
Amharc ar fhreagraWednesday, 13 May 2020
Ceisteanna (49)
Freagraí scríofa
The VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. I am advised by Revenue that the VAT treatment of biomass fuels depends on the form in which it is presented: where it is included in solid fuel products or in marked oil products the 13.5% rate applies; where included in road fuels the rate is 23%.
There is no discretion under the VAT Directive for Ireland to introduce a zero rate of VAT to the supply of biomass fuels.