Pearse Doherty (Donegal, Sinn Fein)
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81. To ask the Minister for Finance if it is possible to exempt or reduce the VAT rate applicable to the provision of locum general practitioner services by organisations such as Shannondoc; the estimated cost of exempting or reducing the VAT rate to 13.5%; and if he will make a statement on the matter. [8850/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by The Revenue Commissioners that a change in VAT rates applying to a supply of goods or services must be in compliance with the EU VAT Directive (Council Directive 2006/112/EC). The Directive generally provides that supplies of goods and services, other than in limited circumstances, be chargeable to VAT at the standard rate. In this regard the Directive provides:

- that a reduced rate of VAT may apply to supplies of goods and services in the categories set out in Annex III to the Directive, and

- that supplies of certain categories of goods and services as specified in the Directive, must be exempt from VAT.

As the service of providing a locum general practitioner is not among the categories of supplies listed in Annex III of the Directive and is not included in the categories of supplies which are exempt from VAT, there is no scope for either the reduced rate of VAT to be applied to that service or to have that service exempted from VAT.