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

I take the Deputy's clarification. Of course he is right, it is the company. However, that just emphasises my point regarding a level playing field for companies paying tax. What the amendment is looking for is that a charity would not pay VAT when buying goods from a UK registered company that becomes registered in Ireland. How can that be fair to every other charity or company that pays VAT? We cannot provide a VAT exemption for companies just because they are no longer registered in the UK and become registered in Ireland. Were we to do this, it would ensure that there was no level playing field for all the companies that are registered in Ireland and must charge VAT on their services.

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