Róisín Shortall (Dublin North West, Social Democrats)
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156. To ask the Minister for Finance the rationale for the application of value-added tax on motorcycling helmets, given that this tax is not paid on the same item in the United Kingdom. [6057/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. EU VAT exemptions are set out in Articles 132 and 135 of the EU VAT Directive (2006/112/EC) and do not cater for the supply of motorcycling helmets. 

Under the Directive, Ireland can also maintain the zero rating on those goods and services which were zero-rated at 1 January 1991, but the helmets referred to by the Deputy do not fall within this category. In contrast, the UK was applying a zero rate to personal safety equipment such as motorcycle helmets on 1 January 1991 and was thus permitted by the EU VAT Directive to continue to apply the zero rate.

Cycle helmets and motor cycling helmets and other protective headwear for children may benefit from the zero rate, in accordance with the Value Added Tax Consolidation Act 2010, Schedule 2, paragraph 10, provided they are described, labelled, marked or marketed for children under 11 years of age .