Dominic Hannigan (Meath East, Labour)
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Question 189: To ask the Minister for Finance if he will consider a reduction in the VAT rate of personal protective equipment to encourage more persons to avail of such equipment; if his attention has been drawn to the fact that in the UK the VAT rate on such items is 0%; if his attention has been drawn to the fact that motorcyclists account for 1 to 2% of our road users but 12% of all fatalities and 5% of all casualties from 2000 to 2009 and the benefit a reduction in VAT would have to these road users; and if he will make a statement on the matter. [27550/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the supply of personal protective equipment (PPE) clothing for children up to 10 years of age is liable to VAT at the zero rate in accordance with paragraph 10(1) of Schedule 2 of the Value-Added Tax Consolidation Act 2010. The supply of PPE clothing for children older than 10 years and adults is liable to VAT at the standard rate of 21% as provided for in Section 46(1)(a) of the VAT Consolidation Act. The application of a reduced rate of VAT in Ireland to the supply of PPE clothing to older children and adults is prohibited by the EU VAT Directive, with which Irish VAT law must comply. Article 110 of that Directive provides that Member States which, at 1 January 1991, applied a zero rate or a reduced rate of VAT could continue to apply those rates. The standard rate of VAT applied to older children and adult PPE clothing at 1 January 1991 so Ireland could not and cannot apply a VAT rate lower than the standard rate to these items. I understand that in the UK, as in Ireland, all PPE clothing supplied to children up to 10 years is zero rated and that older children and adult helmets and boots only that meet recognised PPE standards are liable at the zero rate. The UK can apply the zero rate to PPE helmets and boots as they applied such a rate to them on at 1 January 1991, as provided for under Article 110.