Aodhán Ó Ríordáin (Dublin North Central, Labour)
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105. To ask the Minister for Finance if he has considered lowering the VAT rate on dog grooming to bring it in line with vets practices; and if not, if he will do so; and if he will make a statement on the matter. [48198/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the supply of dog grooming services is liable to VAT at the standard rate, currently 23%. Paragraph 21(3) of Schedule 3 to the Value-Added Tax Consolidated Act 2010 provides that the supply of services “of a kind supplied in the course of their profession by veterinary surgeons” is liable at the 13.5% reduced VAT rate. If veterinary surgeons provide dog grooming services other than in the course of their profession the services are liable to VAT at the standard rate. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. While the EU VAT Directive provides for the possibility of applying a reduced of VAT to the supply of certain goods and services, this possibility does not generally extend to the supply of dog grooming services.