Bríd Smith (Dublin South Central, People Before Profit Alliance)
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125. To ask the Minister for Finance the flat rate of VAT applicable to service providers such as breeders, trainers and kennel owners in the greyhound sector. [2846/21]

Bríd Smith (Dublin South Central, People Before Profit Alliance)
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126. To ask the Minister for Finance if the flat rate system of VAT could be applied within the greyhound sector if greyhounds were not classified as farm animals. [2847/21]

Bríd Smith (Dublin South Central, People Before Profit Alliance)
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127. To ask the Minister for Finance if the limit is applied to the turnover of a flat rate service provider in the greyhound sector which would require a service provider to register for VAT. [2848/21]

Bríd Smith (Dublin South Central, People Before Profit Alliance)
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128. To ask the Minister for Finance the amount of flat rate VAT being claimed by service providers in the greyhound sector. [2849/21]

Bríd Smith (Dublin South Central, People Before Profit Alliance)
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129. To ask the Minister for Finance if training, breeding and rehoming are classified as professional services, which attract a VAT rate of 23%; and if not, if they are classified as agricultural services to which the flat rate of VAT of 5.2% is applied. [2850/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 125 to 129, inclusive, together.

I am advised by Revenue that under the provisions of the VAT Consolidation Act 2010 and the VAT Directive the use of the flat-rate scheme for farmers is restricted to farmers engaged in an agricultural, forestry or fisheries undertaking and to the engagement by those farmers in agricultural production activities and services as defined in the Directive. As the breeding of greyhounds would not come within the meaning of general stock farming and as the training, kennelling and rehoming of greyhounds could not be considered agricultural services normally playing a part in agricultural production, these activities would not come within the flat rate scheme for farmers.

Persons engaged in the sale of greyhounds or the training or kennelling of greyhounds would, where required to register for VAT because their supplies exceed the relevant registration thresholds, be required to charge VAT on those supplies at the appropriate rate. The supply of live greyhounds is subject to the reduced rate of VAT, currently 13.5% and the supply of training or kennelling is subject to the standard rate of VAT, currently 21%.