Neale Richmond (Dublin Rathdown, Fine Gael)
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356. To ask the Minister for Finance if he has considered altering the fact that barristers must pay VAT at 23% for their professional fees; and if he will make a statement on the matter. [31259/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware Irish VAT law must comply with the EU VAT Directive. Under the VAT Directive it is not possible to apply a reduced rate of VAT to professional legal fees.