523. Deputy Pearse Doherty asked the Minister for Finance the derogation and flexibility he sought in his correspondence and communications with the European Commission with respect to VAT as it applies to domestic energy and fuel use; the categories of fuel and energy for which he sought a derogation and flexibility with respect to VAT; the details of the communication with the Commission which facilitated a reduction in VAT on electricity and gas; the flexibility that was provided and the minimum rate of VAT which that flexibility allowed; the reasons for which the VAT as it applies to home heating oil could not be reduced in line with reductions applicable to gas and electricity in the flexibility facilitated by the Commission; and if he will make a statement on the matter. [20670/22]

Summary

523. Deputy Pearse Doherty asked the Minister for Finance the derogation and flexibility he sought in his correspondence and communications with the European Commission with respect to VAT as it applies to domestic energy and fuel use; the categories of fuel and energy for which he sought a derogation and flexibility with respect to VAT; the details of the communication with the Commission which facilitated a reduction in VAT on electricity and gas; the flexibility that was provided and the minimum rate of VAT which that flexibility allowed; the reasons for which the VAT as it applies to home heating oil could not be reduced in line with reductions applicable to gas and electricity in the flexibility facilitated by the Commission; and if he will make a statement on the matter. [20670/22]

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