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

Whatever way we dress it up or discuss the detail, the simple reality is that while notionally there is an exemption from VAT for children's shoes and clothes, for a significant minority of children, it does not apply.

That is the issue I am looking to have addressed. While I accept that the Government's hands are more or less tied by EU law on value added tax, VAT, from what the Minister of State indicated, there is a window of opportunity. It will not go anywhere quickly. I know the wheels do not move quickly in Europe when it comes to changing something of this significance. However, I want it to be on the radar of the Minister of State, the Minister and officials in the Department of Finance and Revenue that this issue will need to be examined in more detail when the opportunity presents. I accept that applying the exemption to larger sizes would potentially give rise to a significant cost. However, that is detail that can be worked through. If the principle is that these products should be exempt from VAT, that is an objective we should work towards.

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