Sorca Clarke (Longford-Westmeath, Sinn Fein)
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166. To ask the Minister for Finance if his Department will consider a review of the 9% VAT rate for those hotels charging exorbitant rates; and if he will make a statement on the matter. [36270/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should note that the VAT rating of goods and services is subject to EU VAT law with which Irish VAT law must comply.

Under the EU VAT Directive it is not possible to differentiate between the supply of different accommodation services for the purpose of applying VAT rates. This means that any change to the VAT rate for hotels must apply to all hotels, B&Bs and other accommodation services.