Peadar Tóibín (Meath West, Aontú)
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229. To ask the Minister for Finance the cost to the Exchequer of the VAT exemption on white and cylindrical candles per annum. [40198/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Candles that are white (including off-white and cream) and cylindrical are zero rated for VAT purposes. Other candles, such as those that are decorated, spiralled, tapered or perfumed, are liable to VAT at the standard rate.

I am informed by Revenue that VAT returns do not require traders to separately identify specific product or service types. Therefore, there is no information available on which to estimate the yield that would arise should such candles be taxed at the standard rate.