Eoin Ó Broin
Question:326. Deputy Eoin Ó Broin asked 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]
View answerTuesday, 21 October 2025
Questions (326)
Written answers
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.