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Written Answers - Tax Code

Thursday, 9 February 2012

Dáil Éireann Debate
Vol. 755 No. 1

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 47.  Deputy Eoghan Murphy Information on Eoghan Murphy Zoom on Eoghan Murphy  asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan  if he will consider the possibility of introducing a tax free weekend in either August or September of each year to be applied solely to personal computers and related products to assist students in purchasing the necessary equipment for the coming academic year. [7355/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan VAT is governed by the EU VAT Directive, with which Irish VAT law must comply. The VAT Directive provides that the supply of goods and services by taxable persons is subject to VAT, unless specifically exempted under its terms. The terms of the Directive do not provide for the non-application of VAT to supplies for specific periods and as such it is not possible to provide for a scheme of the kind proposed.


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