Tom Hayes (Tipperary South, Fine Gael)
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Question 148: To ask the Minister for Finance if VAT can be claimed on the cost of a prefabricated building donated to a school by the local community. [24919/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that VAT legislation provides for the reclaim of VAT charged on the acquisition of goods and services only where the goods or services are for use in a taxable business. As education is exempt from VAT, the VAT incurred in respect of the prefab donated to a school cannot be reclaimed.