Oireachtas Joint and Select Committees
Wednesday, 19 November 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance Bill 2014: Committee Stage (Resumed)
4:35 pm
Michael Noonan (Limerick City, Fine Gael)
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The EU VAT directive makes specific provision for VAT not to be charged on the supply of sea-rescue vessels. The directive does not contain a similar provision exempting mountain rescue equipment from VAT. The exemption is in the directive. It is parented for our point of view and we can have it here as an exemption.