Seán Kyne (Galway West, Fine Gael)
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217. To ask the Minister for Finance if he will consider reducing the rate of VAT applied to the purchase of motor cycle helmets in the interests of road safety; and if he will make a statement on the matter. [41109/13]

Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The VAT Directive does not make specific provision for a reduced or zero rate to apply to safety equipment, including motorcycle helmets, and as such they are subject to the standard VAT rate, which is currently 23%.