Eoghan Kenny (Cork North-Central, Labour)
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638. To ask the Minister for Finance the amount of revenue that would be raised in 2026 if a VAT rate of 23% was applied to tuition fees paid to fee charging primary and second level schools; and if he will make a statement on the matter. [41280/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply.

The VAT Directive obliges Member States to exempt from VAT the provision of children’s or young people’s education in the public interest and, accordingly, Ireland exempts the provision of education. There is no discretion under the Directive for Ireland to remove the provision of education from the exemption.

A fundamental feature of VAT legislation is that the liability to, or exemption from, VAT depends on the nature of the goods and services being supplied; it does not differ according to the circumstances of a particular supplier including private or public schools.

I am further advised that entities engaged in exempt activities are not required to make a return of the amount of VAT that is not paid as a result of the exemption. Therefore, Revenue does not have any data from which to estimate the amount involved.