Dáil Éireann Debate, Tuesday - 9 December 2025
297. Deputy William Aird asked the Tánaiste and Minister for Finance to review the VAT regime for cattle haulage in Ireland to ensure parity with other agricultural services; and if he will make a statement on the matter. [69555/25]
Amharc ar fhreagraThe VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must 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 the 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.
Supplies of services of a kind normally intended for use in agricultural production are included in Annex III. In accordance with the Directive, Ireland applies its reduced rate of 13.5% to the supply of agricultural services listed in Schedule 4 of the VAT Consolidation Act 2010 which matches the list in Annex VIII of the EU VAT Directive. This list does not include haulage. Therefore, haulage services are subject to VAT at the standard rate, which in Ireland is currently 23%. There is no discretion under the Directive for Ireland to apply a reduced rate of VAT to haulage services.
