Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 62:

In page 52, after line 32, to insert the following:

“VAT treatment in respect of children’s footwear and clothes

54. The Minister shall within 6 months of the passing of this Act, prepare and lay before the Oireachtas a report examining the options for reviewing, in respect of children’s footwear and clothes, the size limits that are currently zero rated for VAT purposes subject to our obligations under EU law.”.

Ministers for Finance are very reluctant to discuss VAT on children's shoes and clothes.