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Written Answers — Department of Finance: Tax Code (21 Mar 2023): Paul Donnelly: 320. To ask the Minister for Finance the reason the VAT rate for dog grooming is at 23%, while the hair dressing industry is taxed at 9%; and if he will make a statement on the matter. [13029/23]
Written Answers — Department of Finance: Tax Code (21 Mar 2023): Michael McGrath: ...of which Member States may apply either one or two reduced rates of VAT. Ireland currently operates two reduced rates of VAT, 13.5% and 9%, as permitted by the Directive. The provision of dog grooming services is not included in Annex III and as such is subject to the standard rate of VAT, currently 23%. There is no discretion under the Directive for Ireland to apply a reduced rate of...

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