379. Deputy Ged Nash asked the Minister for Finance the position with respect to the charging of VAT on bicycles, e-bikes and cycling safety equipment; the estimated cost to zero-rate VAT on these items; if it is possible to zero-rate those items; if he has sought sanction at a European level to do so; and if he will make a statement on the matter. [32893/24]

Summary

379. Deputy Ged Nash asked the Minister for Finance the position with respect to the charging of VAT on bicycles, e-bikes and cycling safety equipment; the estimated cost to zero-rate VAT on these items; if it is possible to zero-rate those items; if he has sought sanction at a European level to do so; and if he will make a statement on the matter. [32893/24]

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• Tax Code

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