361. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the reason a VAT rate of 23% is applied to mooring charges levied by local authorities at harbours and marinas; whether these charges are treated as standard-rated supplies of services under VAT law; the legal basis for the application of VAT to such public authority charges; if he will consider whether an exemption or reduced rate could apply in circumstances where mooring fees are charged by local authorities to small vessel owners, fishermen, or leisure users; and if he will make a statement on the matter. [45853/26]

Summary

361. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the reason a VAT rate of 23% is applied to mooring charges levied by local authorities at harbours and marinas; whether these charges are treated as standard-rated supplies of services under VAT law; the legal basis for the application of VAT to such public authority charges; if he will consider whether an exemption or reduced rate could apply in circumstances where mooring fees are charged by local authorities to small vessel owners, fishermen, or leisure users; and if he will make a statement on the matter. [45853/26]

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