Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I move amendment No. 87:

In page 80, after line 34, to insert the following:“Amendment of Schedule 1 to Principal Act
64. Schedule 1 to the Principal Act is amended in paragraph 14(2) with effect from 1 January 2014 by inserting “and Irish Water” after “local authorities”.”.

This is an amendment to Schedule 1 of the Value-Added Tax Consolidation Act 2010 providing that the current VAT exemption for supplies of water by local authorities will also apply to supplies of water by Irish Water. This amendment will take effect from 1 January 2014.