Joan Burton (Dublin West, Labour)
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320. To ask the Minister for Finance when the 23% VAT on the national car test was introduced; his plans to review it; and if he will make a statement on the matter. [1843/17]

Martin Heydon (Kildare South, Fine Gael)
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328. To ask the Minister for Finance the reason NCT car tests are charged VAT at 23% when the test is required by law; and if he will make a statement on the matter. [1878/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 320 and 328 together.

The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, Irish legislation has applied the standard rate of VAT, currently 23%, to the supply of the national car test service since its introduction in Ireland. The legal requirement to test vehicles does not alter the liability to VAT on the service.

Under the EU VAT Directive there is no discretion to apply a different rate to the service in question and therefore the question of a review does not arise.