Mattie McGrath (Tipperary, Independent)
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88. To ask the Minister for Finance the reason radon barriers are taxable at the higher rate of VAT and treated as a luxury item when it is an essential item for the health and safety of persons; the efforts that will be made to reduce this VAT rate; and if he will make a statement on the matter. [2030/17]

Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply.  In general, the Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless they fall within the lists of goods and services specified in Annex III of the Directive, in respect of which Member States may apply reduced rates.  The supply of radon barriers is not listed in Annex III therefore there is no discretion for Ireland to apply a lower rate to that supply.