Tony McLoughlin (Sligo-North Leitrim, Fine Gael)
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192. To ask the Minister for Finance why the Revenue Commissioners do not consider the seaweed bath business to be entitled to the 9% value added tax rate, which was introduced specifically for the tourism business; if the list of businesses which the Revenue Commissioners oversee will be updated in order to allow tourism-focused businesses to obtain the reduced rate of value added tax; and if he will make a statement on the matter. [42344/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the goods and services to which the 9% rate applies are those, and only those, listed in paragraphs 3(1) to (3), 7, 8, 11, 12, and 13(3) of Schedule 3 of the VAT Consolidation Act 2010. Examples of such goods and services include the supply of food and drink (excluding alcohol, soft drinks and bottled water) in the course of catering, hotel lettings, admissions to cinemas and theatres, printed matter, such as newspapers and magazines and hairdressing services.  The goods and services to which the 13.5% rate applies are listed in the other paragraphs of Schedule 3 of the VAT Consolidation Act 2010 and include the supply of gas, electricity, solid fuel and home heating oil, photographic services, and beauty services such as seaweed baths, facials and nail treatments which are described in paragraph 21(1) of Schedule 3 as services consisting of the care of the human body.

EU VAT law permitted the application of the 9% rate to goods and services listed in Annex III of the VAT Directive; the treatments in question are not listed in this Annex and could not be included in the 9% category.