Written answers

Tuesday, 25 February 2014

Photo of Patrick O'DonovanPatrick O'Donovan (Limerick, Fine Gael)
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210. To ask the Minister for Finance if he will provide details of the VAT rate that is charged in the hosting and registration of domain names; and if he will make a statement on the matter. [9413/14]

Photo of Patrick O'DonovanPatrick O'Donovan (Limerick, Fine Gael)
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211. To ask the Minister for Finance if he willl provide details of the VAT rate charged in the other EU member states on the registration and hosting of domain names.; and if he will make a statement on the matter. [9414/14]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 210 and 211 together.

I am advised by the Revenue Commissioners that the hosting and registration of domain names is considered to be an electronically supplied service for VAT purposes.  Such electronically supplied services, which include website supply and web-hosting, are liable to VAT at the standard rate, currently 23% in Ireland.

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply.  The EU VAT Directive (Council Directive 2006/112/EC) generally provides that supplies of goods and services be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances.  A lower rate lower than the standard rate is specifically not permitted for electronically supplied services, such as hosting and registration of domain names, and the standard rate of VAT should therefore apply in other EU Member States.

The standard rate of VAT varies between Member States and a list of these rates is available on the EU Commission website:.

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