Heather Humphreys (Cavan-Monaghan, Fine Gael)
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73. To ask the Minister for Finance if he will consider reducing the VAT rate on custom made loose or free-standing furniture from 23% to 12.5% in order to stimulate the furniture manufacturing market; and if he will make a statement on the matter. [25157/14]

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. Under the VAT Directive Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive.  Annex III does not provide for a reduced rate of VAT to be applied to furniture.  As such, the only rate that may apply to furniture is the standard rate, which in Ireland is 23%.