Colm Burke (Cork North Central, Fine Gael)
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195. To ask the Minister for Finance if he will give due consideration for the provision of a VAT rebate on tools, materials and electricity for all Men's Sheds; and if he will make a statement on the matter. [33657/23]

Michael McGrath (Cork South Central, Fianna Fail)
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Under the EU VAT Directive, with which Irish VAT legislation must comply, it is not possible to provide a VAT rebate on tools, materials and electricity for all Mens Sheds.