Written answers

Tuesday, 15 October 2013

Department of Finance

VAT Rate Application

Photo of Michael McNamaraMichael McNamara (Clare, Labour)
Link to this: Individually | In context | Oireachtas source

41. To ask the Minister for Finance the VAT rate that applies to hurleys. [43659/13]

Photo of Michael McNamaraMichael McNamara (Clare, Labour)
Link to this: Individually | In context | Oireachtas source

42. To ask the Minister for Finance if he will consider reducing the VAT rate that applies to hurleys in light of the spread of ash die back. [43660/13]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 41 and 42 together.

I am advised by the Revenue Commissioners that sales of hurleys are liable to VAT at the standard rate, currently 23%. This information is available on the VAT Rates Database on the Revenue website www.revenue.ie.

A change in VAT rates must be in compliance with the EU VAT Directive. This Directive generally provides that supplies of goods and services should be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. The Directive does not provide for a reduction in the standard rate for the supply of hurleys.

Comments

No comments

Log in or join to post a public comment.