Tuesday, 28 June 2011
Department of Finance
I am advised by the Revenue Commissioners that Section 117 of the Finance Act 2010 provides for VAT to be charged in respect of the receipts from certain activities of public bodies, including Departments of State, local authorities and bodies established by enactment, with effect from 1 July 2011. Before further comment can be made in this case additional information regarding the VAT background to the transaction is required. The Revenue Commissioners will request this additional information from the relevant public body in the near future. On receipt of this additional information the Revenue Commissioners will communicate further with the relevant public body.