Written answers

Thursday, 1 June 2017

Department of Finance

VAT Rate Application

Photo of James LawlessJames Lawless (Kildare North, Fianna Fail)
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65. To ask the Minister for Finance his plans to review the situation in which litigants involved in family law matters have to pay 23% on their legal fees; and if he will make a statement on the matter. [26313/17]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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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 2006, Irish legislation applies the standard rate of VAT, currently 23%, to the supply of legal services; the type of legal service being provided has no impact on the application of VAT to the legal fees charged.

Under the 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.


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