Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I wish to point out that to be treated as a public body for VAT purposes, a body must be established as such by enactment. In this context, since neither of the entities mentioned by the Deputy is a body established by an enactment, they cannot be afforded the VAT status of a public body. This appears to answer the Deputy's question.

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