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Tax Code

Dáil Éireann Debate, Thursday - 28 April 2022

Thursday, 28 April 2022

Ceisteanna (60)

Marc Ó Cathasaigh

Ceist:

60. Deputy Marc Ó Cathasaigh asked the Minister for Finance his views on a 0% VAT rate applied to bikes and e-bikes, including supply, rental and repair, in view of the agreement reached on 7 December 2021 by the Council of the European Union; and if he will make a statement on the matter. [20492/22]

Amharc ar fhreagra

Freagraí scríofa

Officials in my Department are currently reviewing the options now available to Ireland in setting VAT rates. This will include consideration of the new options available to Member States as a result of the recently updated EU VAT rules when setting VAT rates as well as the new limitations introduced on how reduced rates may be applied.

Decisions about tax changes are generally taken in the context of the Budget and, as part of our normal annual Budget preparations. In this context, various options for tax policy changes will be considered by the Tax Strategy Group prior to Budget 2023.

Question No. 61 answered with Question No. 6.
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