Pearse Doherty (Donegal South West, Sinn Fein)
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244. To ask the Minister for Finance the cost to the State of amending the VAT directives to allow for a 0% VAT rate on voluntary rescue activities; and if he will make a statement on the matter. [33844/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. While we can maintain the zero rating on those goods and services which were zero-rated before 1 January 1991, the goods and services referred to by the Deputy do not fall within this category. Similarly, Member States may only apply a reduced VAT rate to those goods and services set out in Annex III of the EU VAT Directive (2006/112/EC). Safety equipment is not included in this annex. Therefore, it is not possible to apply a zero or reduced VAT rate to these goods and services.

Organisations involved in rescue at sea may be entitled to specific VAT refunds under the conditions set out in Refund Orders S.I 249 of 2013 which replaced S.I 192 of 2005.  The Refund Orders do not apply to mountain rescue organisation.

Notwithstanding the above, it is not possible to cost the proposed change. The information to be provided to the Revenue Commissioners on VAT returns does not require the yield from particular sectors of trade or categories of goods/services to be separately identified.