Róisín Shortall (Dublin North West, Labour)
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Question 204: To ask the Tánaiste and Minister for Finance the consideration which he has given to the reduction or removal of VAT from home heating fuel for senior citizens; and if he will make a statement on the matter. [32572/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The VAT treatment of goods and services is governed by EU law with which Irish VAT law must comply. The rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. There is no provision in European VAT law that would allow the application of a reduction or removal of VAT on supplies of home heating fuel to customers over a certain age.