Peadar Tóibín
Ceist:229. Deputy Peadar Tóibín asked the Minister for Finance the cost to the Exchequer of the VAT exemption on white and cylindrical candles per annum. [40198/20]
Amharc ar fhreagraTuesday, 1 December 2020
Ceisteanna (229)
Freagraí scríofa
Candles that are white (including off-white and cream) and cylindrical are zero rated for VAT purposes. Other candles, such as those that are decorated, spiralled, tapered or perfumed, are liable to VAT at the standard rate.
I am informed by Revenue that VAT returns do not require traders to separately identify specific product or service types. Therefore, there is no information available on which to estimate the yield that would arise should such candles be taxed at the standard rate.