Dáil Éireann Debate, Tuesday - 21 September 2021
201. Deputy Carol Nolan asked the Minister for Finance if he will ensure that low emission slurry spreading equipment has no VAT applied at purchase to encourage the further uptake of these spreading techniques; and if he will make a statement on the matter. [45011/21]
Amharc ar fhreagraThe VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. In general, the VAT Directive provides that all taxable goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply either one or two reduced rates of VAT.
The supply of low emission slurry spreading equipment is not listed in Annex III. There is no provision under the Directive to apply a reduced VAT rate to this equipment.
