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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I thought it was a dig at us.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: The real partners.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I move amendment No. 152:In page 130, between lines 23 and 24, to insert the following:“VAT treatment in respect of children’s footwear and clothes 44.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...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I thank the Minister for his reply. To be clear, I am not advocating on behalf of any sector or trade interests but on behalf of consumers. I welcome the fact that Revenue has undertaken some work in this area. To recap, the Minister mentioned that contact was made with the ESRI and academics in the area of children's health and nutrition. I think he went on to say contact was then made...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: Did the revenue also consult on footwear or just on clothes sizes?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: All this is based on a child of average measurements. When a child is not of average size, for example, he or she is aged ten years, going on 11, and requires size 6 footwear, whether trainers, football boots or whatever else, VAT is paid at the full rate even though the child is under the age at which such products should cease to be zero-rated. On the basis that the child is not of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I will withdraw it, although I may resubmit it.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I move amendment No. 153:In page 130, between lines 23 and 24, to insert the following: “VAT on food supplements44. The Minister shall within three months of the passing of this Act, prepare and lay before the Oireachtas a report on the different rates of VAT charged on food supplements and on whether certain categories of food supplements should be retained in the zero rate VAT...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I thank the Minister. To clarify, will the guidance that is currently in place continue to apply in the absence of any change under the Finance Bill? When referencing the concession on vitamins, minerals and fish oils, the Minister stated that it was no longer tenable. However, he also stated that there would be no change in the Bill and that Revenue would consider what changes to its...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: As I understand it, the default position is that food supplements are standard rated for VAT purposes and the concession that applies to vitamins, minerals and fish oils still stands even though it has no legal basis. It is a Revenue interpretation as such. Is my understanding correct? I welcome the Minister's statement that the issue will be examined in the context of the TSG, but will he...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: In the meantime, the current practice will continue.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: How does it work in practice for a health store with a wide range of generally branded supplements? How is it decided whether VAT is applied? Is it ultimately a matter for the retailer to decide whether the concession applies or is it a matter for Revenue? From the great deal of correspondence I have received, it seems that the area is riven with disputes. The position is unclear. I am...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I move amendment No. 156:In page 133, between lines 23 and 24, to insert the following: “Agricultural Relief after the United Kingdom leaves the European Union 52.The Minister shall within three months of the passing of this Act, prepare and lay before the Oireachtas a report on whether agricultural land situated in Northern Ireland will qualify for Agricultural Relief on Capital...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I thank the Minister. I understand the predicament the Minister is in, namely, that this is one of a great many issues in the mix in the Brexit negotiations. However, is it not the case that, at its simplest level, this will require a change in our legislation because agricultural relief currently relates to agricultural property, which is defined as being property within a member state?...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: Is the Minister giving a commitment that this issue will be dealt with and that we will not have a situation where a farmer whose land traverses the Border with some of it in the Republic and some of it in the North will have to have his or her farm split in the context of the application of this relief? I assume that will not be allowed to happen.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: I am satisfied with that.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: Should we consider driving on and getting it done as we are making good progress?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: Perhaps we could take a very short break.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: My amendment is No. 180. To clarify, this is in the context of the local property tax, LPT. It is not clear from the amendment but it is in the context that I am raising this issue. Does the Minister believe there is any overlap between the management fees paid by apartment owners in respect of the complex in which they live on the one hand and on the other hand the local property tax that...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Michael McGrath: No. I am referring to the occupier, somebody in an apartment complex paying management fees and also paying LPT. As part of the review of the LPT, does the Minister recognise any overlap or some overlap between those two issues? Should there be some recognition of that in the LPT bill for people who also pay management fees? That is what I am getting at.