Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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244. To ask the Minister for Finance if the Government has plans to review the regulations overseeing the process for VAT exemption for technology and specific sports equipment, which have been in place since 1983; and if he will make a statement on the matter. [21728/24]

Michael McGrath (Cork South Central, Fianna Fail)
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The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. Currently Ireland has a standard VAT rate of 23% and two reduced rates of 13.5% and 9%.

There is no VAT exemption on technology or sports equipment however if the Deputy wishes to provide details of the regulations he is referring to I will ask officials to respond directly to him on this issue.