Stephen Donnelly (Wicklow, Independent)
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52. To ask the Minister for Finance if he will consider removing VAT on personal insolvency deals, which is currently paid by the creditor, but which, according to debtor advocate groups, are making creditors less likely to agree to insolvency deals; and if he will make a statement on the matter. [31773/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the service provided by Personal Insolvency Practitioners does not qualify for exemption in accordance with the EU VAT Directive, Irish VAT law, and relevant decisions of the European Court of Justice.  Therefore, like other insolvency services such as those provided by liquidators, receivers and examiners, the service provided by a Personal Insolvency Practitioner is liable to VAT at the standard rate, currently 23%.