Michael McGrath (Cork South Central, Fianna Fail)
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175. To ask the Minister for Finance if it is possible to calculate the amount of annual value added tax receipts from the sale of a certain good (details supplied). [39016/15]

Michael McGrath (Cork South Central, Fianna Fail)
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178. To ask the Minister for Finance if there is discretion at national level to change the age specified in paragraph 10 of Schedule 2 of the Value Added Tax Acts in relation to those goods which are subject to the zero rate, or whether European Union approval is required; and if he will make a statement on the matter. [39136/15]

Michael McGrath (Cork South Central, Fianna Fail)
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179. To ask the Minister for Finance the basis of a particular Revenue Guidance Note (details supplied); and if he will make a statement on the matter. [39137/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 175, 178 and 179 together.

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply.  The zero rate of VAT applies to the supply of articles of:

- children's personal clothing not exceeding the size appropriate to children of average build of 10 years of age; and

- children's personal footwear not exceeding the size appropriate to children of average foot size of 10 years of age.  

Certain items of children's clothing and footwear are excluded from the application of the zero rate and remain taxable at the standard rate of VAT.  

In the practical administration of the measure, the zero rating applies according to the following criteria:

- children's clothing of sizes up to and including 32" chest or 26" waist; and

- children's footwear up to and including  size 5½ (38 continental or equivalent).

These sizes were determined in 1984 after consultation with clothing and footwear trade interests at both manufacturing and distribution levels.  

Ireland's application of the zero rate of VAT to children's clothing and footwear derives from the derogation under Article 110 of the EU VAT Directive.  Under that provision Ireland may retain the zero rate on goods and services which were in place on 1 January 1991.  EU VAT law precludes Ireland from extending the zero rate to new goods or services as this would increase the divergence of VAT rates among the Member States. It is not therefore possible to extend the application of the zero rate by raising the age limit of children to whom the zero rate could apply in respect of articles of clothing and footwear.  If there were satisfactory evidence that average shoe and clothing sizes for 10 year olds have changed since 1984, then the Revenue Commissioners could review the matter and adjust them if warranted.

Furthermore, I am informed by the Revenue Commissioners that it is not possible to furnish precise figures of the amount of VAT received from the sale of footwear as outlined in the Deputy's question. This is due to the fact the information provided to Revenue on VAT returns does not require the yield from individual products or activities to be identified. While Revenue on occasion uses detailed Central Statistics Office consumption or expenditure information for VAT estimates, neither is this sufficiently detailed for the purpose requested by the Deputy.