Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

We need more details from the Deputy on this because our understanding of this issue appears to differ substantially from his. The charity to which he refers will be treated in the same way as the Coast Guard. VAT is charged on services that are purchased. That is what happens with the Coast Guard and that is what will happen with this charity. We need to get more information from the Deputy to see whether there is a particular issue here which would help us understand the problem with which he is dealing. While he is correct that this section of the Finance Bill seeks to maintain the status quo for tax measures and reliefs, it does not have any bearing on the VAT treatment of goods and services received by a person. It is our understanding that the particular company to which the Deputy is referring will be treated in the same manner as the Coast Guard.