Michael McGrath (Cork South Central, Fianna Fail)
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213. To ask the Minister for Finance if under existing domestic and EU VAT law it is possible to apply different rates to different transactions under the same class of activity depending on the value of the business turnover or the value of the individual transaction; and if he will make a statement on the matter. [43517/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that existing EU or national VAT law does not provide for VAT registered traders to apply different VAT rates to the same taxable supply based on business turnover or the value of an individual transaction.

I would point out, however, that businesses with a low turnover have the option of remaining unregistered for VAT which means they can be exempt from VAT on any goods and services that they supply. In this circumstances exempt businesses who supply goods valued under €75,000 or services valued under €37,500 in a 12 month period, do not charge VAT on those supplies.