Learner Drivers’ VAT Charges

Summary

Griffin asked whether VAT on learner-driver instruction could be reduced or zero-rated for road-safety reasons. Colley said VAT reductions are considered in the budgetary context, no concession is envisaged this year, and EEC obligations would also apply.

Brendan Griffin Mr. Griffin Fine Gael

asked the Minister for Finance if he will consider reducing the 10 per cent VAT charge on learner drivers of Motor Schools Association of Ireland to a lower or zero rating in view of its importance to road safety.

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George Colley Mr. Colley Fianna Fáil

Questions of reductions in VAT rates are generally matters for consideration in a budgetary context and the Deputy will be aware that a concession of the kind suggested is not envisaged this year.

I might mention that the suggestion would be affected by EEC obligations.

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