Written answers

Tuesday, 2 February 2016

Department of Finance

VAT Rate Application

Photo of Terence FlanaganTerence Flanagan (Dublin North East, Renua Ireland)
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177. To ask the Minister for Finance if he will address a matter (details supplied) regarding value added tax; and if he will make a statement on the matter. [4176/16]

Photo of Michael NoonanMichael Noonan (Minister, Department of Finance; Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the supply of dog grooming services is liable to VAT at the standard rate, currently 23%.  Paragraph 13(3) of Schedule 3 to the Value-Added Tax Consolidated Act 2010 provides that hairdressing services are liable at the second reduced rate of VAT, currently 9%.  

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply.  While the EU VAT Directive provides for the possibility of applying a reduced rate of VAT to the supply of certain goods and services, specifically including hairdressing, it does not allow the reduced rate to be applied to the supply of dog grooming services.

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