200. Deputy Marc MacSharry asked the Minister for Finance if his Department will simplify the VAT code on car sharing, abolishing the two-tier system that exists, and allowing all vehicle hires to be charged at the same rate of 13.5%, in keeping with conditions of the specific VAT Directive, that the rate cannot be less than 12%. [41362/24]

Summary

200. Deputy Marc MacSharry asked the Minister for Finance if his Department will simplify the VAT code on car sharing, abolishing the two-tier system that exists, and allowing all vehicle hires to be charged at the same rate of 13.5%, in keeping with conditions of the specific VAT Directive, that the rate cannot be less than 12%. [41362/24]

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