Alan Kelly (Tipperary, Labour)
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220. To ask the Minister for Finance if he plans to apply a zero VAT rate on journalistic publications following the adoption of amendments to the European Union VAT directive at the December 2021 ECOFIN meeting; and if he will make a statement on the matter. [61660/21]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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227. To ask the Minister for Finance further to Parliamentary Question No. 332 of 15 June 2021, if the recent agreement at European Council level on new VAT rules would, when implemented, allow for zero rating on the rental of disability aids. [61843/21]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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228. To ask the Minister for Finance the additional flexibilities, including options to zero rate goods and services that serve a social purpose, the recent agreement at European Council level on new VAT rules would, when implemented, allow for; and if he will make a statement on the matter. [61844/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 220, 227 and 228 together.

As the Deputies will be aware the Commission issued its original proposal to amend a Council directive on the common system of value added tax as regards rates of value added tax on 18 January 2018.

The compromise text agreed at ECOFIN has been amended significantly in comparison to the original proposal so the EU Parliament will once again be consulted for their opinion.

Once the Parliament has issued its opinion on the proposal, the Council will formally adopt the directive. It will then enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Officials in my Department will be reviewing the options now available to Ireland in setting VAT rates.

Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.