Jonathan O'Brien (Cork North Central, Sinn Fein)
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93. To ask the Minister for Finance his plans to implement changes in the VAT system exempting changes at EU level which could allow greater flexibility to Ireland in exempting certain services. [31033/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The European Commission published a proposal on 18 January 2018 which aims to simplify VAT rating. This proposal aims to give Member States more flexibility in setting VAT rates. The proposal will be discussed at European Council and must be agreed unanimously by all Member States before being adopted. It is expected that discussions on the proposal will be robust and it is likely that the final agreed text will be the subject of many compromised amendments. Ireland will, as always, engage positively in the Council discussions.