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

Where the Department says that EU VAT law precludes Ireland from extending the zero rate to new goods and services, as that would increase the divergence of VAT rates among member states, and it is not possible to extend the age limit, that sounds to me as if it is an interpretation. We are not adding in new goods to be zero rated. We are changing the size. I challenge the assertion that we cannot change the age. It is clear that we cannot add in new goods to the basket of zero-rated goods but that is not what I suggest. On what basis does Revenue and the Department say there is no flexibility on the age issue? I accept that the Minister has said the size can be changed.