Pádraig Mac Lochlainn (Donegal, Sinn Fein)
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191. To ask the Minister for Finance if he will consider introducing a reduced rate of VAT for the sale of hand-weaved or hand-knitted products in Ireland, to provide an incentive to maintain these important heritage traditions across our country. [36762/24]

Jack Chambers (Dublin West, Fianna Fail)
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The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The VAT Directive obliges that outside of specific historical derogations, a reduced rate of VAT may only be applied to goods and services contained in Annex III of the VAT Directive. It is not possible to apply a reduced VAT rate to hand-woven or hand-knitted products.