Patrick O'Donovan (Limerick, Fine Gael)
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54. To ask the Minister for Finance the change a number of years ago that facilitated a change in the value added tax on greyhound feed; the reason for the change; and if he will make a statement on the matter. [36680/15]

Michael Noonan (Limerick City, Fine Gael)
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Under EU VAT law, with which Irish VAT law must comply, economic activity in general is subject to VAT. In this context, the greyhound industry involves a variety of supplies of goods and services that come within the scope of VAT. With regard to greyhound food, the supply of dog food is liable to VAT at the standard VAT rate of 23%. However, a concession was introduced in Finance Act 1995, to provide for a reduced VAT rate to apply to the supply of greyhound feeding stuff "which is packaged, advertised or held out for sale solely as greyhound feeding and which is supplied in units of not less than 10 kilograms". The VAT rate applying in this case is 13.5%. This reduction was introduced to specifically aid the Irish greyhound breeding industry as food for dogs and other domestic pets applies at the 23% standard rated.