Neasa Hourigan (Dublin Central, Green Party)
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204. To ask the Minister for Finance his plans to remove VAT from beekeeping equipment and supplies. [3892/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I have no plans to remove VAT on beekeeping equipment and supplies. Irish VAT law must comply with European VAT law which does not allow for a zero rate to be charged on goods outside of those specified in the VAT Directive or falling under an existing derogation.