James Browne (Wexford, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

49. To ask the Minister for Finance the position regarding the introduction of a 0% VAT rate for biomass fuels; and if he will make a statement on the matter. [4111/20]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. I am advised by Revenue that the VAT treatment of biomass fuels depends on the form in which it is presented: where it is included in solid fuel products or in marked oil products the 13.5% rate applies; where included in road fuels the rate is 23%.

There is no discretion under the VAT Directive for Ireland to introduce a zero rate of VAT to the supply of biomass fuels.