Billy Kelleher (Cork North Central, Fianna Fail)
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88. To ask the Minister for Finance if he will consider a VAT exemption for underage sports teams on the purchase of equipment and uniforms to assist with the financial burdens of these volunteer clubs and to assist with encouraging a healthier lifestyle for children; and if he will make a statement on the matter. [34004/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the VAT rating of goods is governed by the EU VAT Directive (Council Directive 2006/112/EC), with which Irish VAT law must comply. The Directive provides that the supply of sports equipment and uniforms is generally subject to the standard rate of VAT, regardless of who the purchaser is.

However, under Article 110 of the Directive, Ireland has retained the application of the zero rate of VAT to the supply of children's clothing and footwear, which does not exceed the size appropriate to children of average build and average foot size of 10 years of age, including sports uniforms and sports footwear.

As Ireland applied the zero rate to clothing and safety equipment for children up to 11 years of age on 1 January 1991, we are entitled to retain that zero rated application. However, as the standard VAT rate applied to clothing and footwear for adults and older children at 1 January 1991, it is not possible to apply a reduced or zero rate to them.