Dáil Éireann Debate, Tuesday - 16 June 2026
363. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will review the size limits applying to the VAT zero-rating of children’s footwear, in view of the fact that some children require shoe sizes above the qualifying limits and must therefore purchase VAT-liable adult footwear; and if he will make a statement on the matter. [45915/26]
View answerThe VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In this regard, the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer.
Children's clothing and footwear are subject to the zero rate for children which is defined as the average build of a 10 year old in the VAT Consolidation Act 2010. The zero rating applies according to the following criteria:
• all children's clothing of sizes up to and including 32" chest or 26" waist; and,
• children's footwear up to and including size 5½ (38 continental or equivalent).
Under the EU VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services outside of specific categories in Annex III of that Directive. As a zero rate of VAT did not apply to larger shoes on 1 January 1991, it is not possible to apply the zero rate to them now.
