Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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326. To ask the Minister for Finance the amount of VAT collected on the supply and artificial insemination of greyhounds, transactions which benefit from the reduced rate of tax. [57354/25]

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 EU VAT law, with which Irish VAT law is required to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

The supply of insemination services for greyhounds is not included in Annex III so generally it would fall under the standard rate of VAT across the EU. However, the Directive allows for a Member State’s historic VAT treatment to be maintained under certain strict conditions. On this basis Ireland retains its long-standing application of its reduced rate, currently 13.5%, to the supply of insemination services for greyhounds and also the supply of live greyhounds.

I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide an estimate of the VAT collected from the specific services referred to by the Deputy.

Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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327. To ask the Minister for Finance if transactions to stay in accommodation (details supplied) are subject to VAT; if so, the obligations on hosts to collect that VAT; and if having planning permission or otherwise impacts any obligation. [57355/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT treatment of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. VAT is only levied on goods and services provided in the course of an economic activity by a taxable person. Whether a person is carrying out an economic activity or a business depends on the facts and circumstances of a case; it is an objective test. Where a taxable person is carrying out an economic activity or business, they are obliged to register and account for VAT on their supplies if these exceed the relevant registration threshold. Subject to certain rules, a business that is registered for VAT is entitled to a deduction in respect of VAT incurred on its business costs.

In general, the EU Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within categories listed in Annex III of the Directive, in respect of which Member States are permitted to apply a reduced rate, subject to certain conditions. In accordance with the Directive, Ireland applies its reduced rate of 13.5% to the supply of guest and holiday accommodation.

Having regard to these rules, a supplier that solely supplies guest accommodation services and has an annual turnover below the relevant VAT registration threshold of €42,500 is not required to register and account for VAT. Once this VAT registration threshold has been exceeded a supplier would be obliged to register and account for VAT on the supply of those services at the reduced rate of 13.5%.

A taxpayer’s obligations in relation to registering and accounting for VAT is not connected to planning permission.