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

I thank the Deputy for raising this matter again. I know that it is of real concern to him, to the organisation involved and, of course, to his constituents, for whom this very important service is provided.

Notwithstanding the appreciation I have for the issue and the way in which the Deputy has raised it, I have questioned it again since he raised it on Committee Stage and I cannot agree to the amendment. Deputy Naughten will know why that is the case. I cannot agree to it because were this charity to register in Ireland, it would then, for the purposes of VAT, be required to be treated differently from other charities registered here.

We cannot allow that. All charities registered have to be treated in the same way by virtue of the VAT they pay on services. If I were to agree to Deputy Denis Naughten's amendment, it would mean that if the charity was to become registered in Ireland, it would have to be treated in a different way to charities already registered here or that might register here in future. From a tax policy point of view, and a legal perspective I am sure, that cannot happen. I appreciate why the Deputy is raising the issue. This is a matter of concern to him and his constituents but the answer to does not lie in our tax code. It would be wrong of me to create the impression that it does.

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