Timmy Dooley (Clare, Fianna Fail)
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116. To ask the Minister for Finance if VAT on hairdressing services is increasing on 1 January 2019; if so, the amount by which; and if he will make a statement on the matter. [53485/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Services and goods currently applying at 9% VAT rate will increase to 13.5% from 1 January 2019.

As the supply of hairdressing services is currently applied at the 9% VAT rate, from 1 January 2019 the rate of VAT applying to the supply of hairdressing services will increase from 9% to 13.5%, an effective increase of 4.5%.