Seán Kyne (Galway West, Fine Gael)
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29. To ask the Minister for Finance if in his position as a member of the Economic and Financial Affairs Council the issue of an examination and review of the VAT directives will be raised with respect but not limited to the ongoing effects of the application of national rules which existed prior to 1991 including such measures as the charging of VAT for safety equipment; and if he will make a statement on the matter. [4701/15]

Michael Noonan (Limerick City, Fine Gael)
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In relation to safety equipment, Article 110 of the EU VAT Directive law provides that it is only possible to apply a zero rate to goods and services where a Member State applied a zero rate to that specific good or service on and from 1 January 1991. Zero-rating is an historical derogation from the normal VAT rules, where the intention is that such VAT treatment is temporary, and should be removed over time. In addition, only a small number of Member States apply zero-rated VAT treatment and the EU Commission has actively been trying to simplify the VAT rating system to improve the efficiency of the Single Market. This is a sensitive area for Ireland given our use of zero rates for social reasons in areas such as children's clothes and shoes, food, oral medicines, etc.  Accordingly, I do not consider that a proposal to seek a review of the application of national rules which existed prior to 1991 would succeed.