Tax Code

Dáil Éireann Debate, Tuesday - 15 June 2021

Tuesday, 15 June 2021

Questions (356)

Neale Richmond

Question:

356. Deputy Neale Richmond asked the Minister for Finance if he has considered altering the fact that barristers must pay VAT at 23% for their professional fees; and if he will make a statement on the matter. [31259/21]

Written answers

Minister for Finance

As the Deputy will be aware Irish VAT law must comply with the EU VAT Directive. Under the VAT Directive it is not possible to apply a reduced rate of VAT to professional legal fees.