Emer Currie (Dublin West, Fine Gael)
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407. To ask the Minister for Finance the estimated cost of reducing the VAT rate applicable to each of bike rental and short-term car rental sectors from 13.5% to 9%. [11485/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that traders are not required to identify the VAT generated from the supply of specific goods or services on their periodic VAT returns. As such, Revenue does not have any data from which to provide an estimate of the cost of a reduction in the VAT rate applied to either bike rentals or short-term car rental.

Emer Currie (Dublin West, Fine Gael)
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408. To ask the Minister for Finance the number of newly purchased buses for which VAT refunds were applied for and granted, under the VAT71 scheme, in each of the past five years. [11490/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive. Ireland is obliged to comply with the EU VAT Directive. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless they fall within categories of goods and services specified in the Directive, in respect of which Member States may apply a lower rate or exemption from VAT. In addition, the Directive allows for historic VAT treatment to be maintained under certain conditions. Ireland has retained the application of VAT exemption to the transport of passengers and their accompanying baggage. This means that under Ireland’s VAT rules, the supplier of passenger transport services does not register for VAT, does not charge VAT on the supply of their services and consequently has no VAT recovery entitlement on the supplier’s input costs.

Ireland has maintained a relieving provision, the Value Added Tax (Refund of Tax) (Touring Coaches) Order of 2012, which provides for a refund of VAT on the cost of acquiring “qualifying vehicles” used for the carriage of tourists under contracts for group transport. The order defines “qualifying vehicles” as single deck touring coaches of specific dimensions (not less than 2,700 millimetres in height, 8,000 millimetres in length and 775 millimetres in floor height with an underfloor luggage capacity of less than 3 cubic meters), or alternatively, double deck touring coaches of particular dimensions (not more than 4,300 millimetres in height and not less than 10,000 millimetres in length).

Claims for refunds are made to Revenue through Revenue’s Online Service (ROS) via the VAT71 form.

I am advised by Revenue that it is not possible to determine the exact number of buses which have been subject to a VAT refund, as each claim may have one or more buses within each claim. Under the VAT71 scheme, Revenue can provide details of the number of claims processed in the last 5 years. Therefore, the number of claims approved will equate to the minimum number of buses that qualified for the refund of VAT.

Details of VAT refunds for each of the past 5 years, under the VAT71 scheme, are outlined below.