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Written Answers — Department of Finance: VAT Rate Application (26 Oct 2017)

Paschal Donohoe: The VAT Consolidation Act 2010, as amended, provides for the application of the standard rate of VAT, currently 23%, to the supply of the service of a band. The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services must be charged to VAT at the standard rate unless they fall within...

Written Answers — Department of Finance: VAT Exemptions (12 Jun 2018)

Paschal Donohoe: VAT is governed by the EU VAT Directive, with which Irish VAT law must comply. The transport of passengers is exempt from VAT under Irish VAT law and bus operators are exempt from VAT on the supply of transport in this respect. Where a service is exempt under VAT law this means that the supplier of the service does not charge VAT on the supply but it also means that they are not entitled to...

Written Answers — Department of Finance: Tax Code (16 Dec 2021)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. Under the EU VAT Directive and Irish VAT legislation the supply of motor fuel, specifically petrol and diesel, is liable to VAT at the standard rate, currently 23%. The Deputy should also note that petrol and diesel are treated...

Written Answers — Department of Finance: VAT Rate Application (11 Sep 2017)

Paschal Donohoe: I would point out that VAT is charged on the supply of goods and services, and the rate applying is subject to the requirements of EU VAT law with which Irish VAT law must comply. The VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless there is a provision in the VAT Directive that permits a lower rate. In this respect,...

Written Answers — Department of Finance: VAT Rebates (8 May 2019)

Paschal Donohoe: The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, defibrillators, other than implantable defibrillators, are liable to VAT at the 23% standard VAT rate. The installation of defibrillators is also liable to VAT at the standard rate. Generally, businesses that are registered for VAT, including...

Seanad: Adjournment Matters: VAT Rate Application (23 Sep 2014)

Michael Noonan: I thank the Senator for raising the issue. I am pleased to take the opportunity to speak on the issue of the VAT rate applicable to Irish dancing lessons and dance lessons in general. The EU VAT directive, with which Irish legislation must comply, provides that the supply of services and goods should be subject to the standard VAT rate which in Ireland is 23%, unless specific provision is...

Written Answers — Department of Finance: VAT Rate Application (22 Mar 2016)

Michael Noonan: VAT law is governed by the EU VAT Directive, with which Irish VAT law must comply.  The EU VAT Directive makes specific provision under Articles 148 and 169, for a zero rate of VAT to apply to the supply of vessels for rescue or assistance at sea.  Irish VAT law transposed this provision in 1978 by providing that the zero rate of VAT apply to the supply of large vessels used for sea...

Written Answers — Department of Finance: VAT Rate Reductions (10 Jun 2014)

Michael Noonan: As you will be aware, Irish VAT law must comply with EU VAT law and in this context, the application of VAT rates in general is determined by the EU VAT Directive. Member States must apply a standard VAT rate of 15% or greater and have the option of applying one or two reduced VAT rates of 5% or more to the goods and services listed in Annex III of the EU VAT Directive. Ireland operates a...

Written Answers — Tax Code: Tax Code (21 Feb 2006) See 1 other result from this answer

Brian Cowen: I am informed by the Revenue Commissioners that the amount of VAT collected in respect of the sale of school coaches cannot be identified in the overall yield of VAT, as the information furnished on VAT returns does not require this to be identified. On introducing a VAT waiver for schools, educational institutions recognised by the State are exempt from VAT under the EU sixth VAT directive....

Written Answers — Department of Finance: VAT Rate Reductions (6 Jul 2016)

Michael Noonan: VAT rates in Ireland are subject to the constraints of EU VAT law. In general, the EU VAT Directive provides that the standard VAT rate - 23% in Ireland - must apply to the majority of goods and services. Lower VAT rates may only apply where expressly provided for in the VAT Directive or where an historic derogation applies. One such historical derogation that applies to Ireland under...

Topical Issue Debate: VAT Exemptions (15 Apr 2014)

Michael Noonan: I am pleased to have this opportunity to deal with the question of VAT incurred on the purchase of equipment used by mountain and lowlands rescue teams. I acknowledge the excellent work undertaken by these teams made up of unpaid volunteers, who provide a very important emergency rescue service to the public, often in difficult circumstances, terrain and weather. It is important to clarify...

Written Answers — Department of Finance: VAT Exemptions (4 Nov 2014)

Michael Noonan: I would point out that schools are and always have been exempt from VAT.  Paragraph 4(3) of Schedule 1 to the VAT Consolidation Act 2010 provides an exemption from VAT for the provision of children or young people's education by establishments recognised by the State. Irish VAT law is guided by the EU VAT Directive, with which it must comply, and this provision mirrors Article 132,...

Written Answers — Department of Finance: VAT Rate Application (12 Jul 2016)

Michael Noonan: I propose to take Questions Nos. 200 and 201 together. The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. The VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless there is a provision in the VAT Directive that permits a lower...

Written Answers — Tax Code: Tax Code (12 Feb 2008)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the VAT Directive, passenger transport is treated as an activity that is exempt from VAT. This means that all providers of passenger transport cannot charge VAT on the services they supply and cannot recover VAT on the goods and services that they...

Written Answers — Department of Finance: VAT Rebates (15 Apr 2015)

Michael Noonan: I am advised by the Revenue Commissioners that VAT is a tax on consumption and is applied to supplies being made by a person and not to supplies received by a person.  VAT is an EU-wide tax and is governed by the EU VAT Directive with which the VAT legislation in each EU Member State must apply.  Where a Member State's VAT legislation is not in compliance with the EU VAT Directive...

Written Answers — Departmental Expenditure: Departmental Expenditure (2 Dec 2008)

John Gormley: The breakdown of expenditure is as follows: â'¬ Disposal of hazardous soil 32,407,952.49 + VAT Disposal of hazardous liquid waste 2,069,966.15 + VAT Jetting lorry hire 230,250.00 + VAT Section stage completion and backfilling of pits/tunnels 278.710.01 + VAT Sub-Total: 34,986,878.65 + VAT Less ferrous metal rebate 269,371.00 + VAT Total 34,717,507.65 + VAT Inclusive of VAT...

Written Answers — Department of Finance: VAT Exemptions (2 Jul 2019)

Paschal Donohoe: The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with Irish VAT legislation, slurry spreading equipment is liable to VAT at the standard rate, currently 23%, and there is no discretion, under the Directive, to exempt these goods from VAT. I am advised by the Revenue Commissioners that farmers may elect to register for VAT...

Written Answers — Department of Agriculture, Food and the Marine: VAT Rate Application (2 Jul 2019)

Paschal Donohoe: The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with Irish VAT legislation, slurry spreading equipment is liable to VAT at the standard rate, currently 23%, and there is no discretion, under the Directive, to exempt these goods from VAT. I am advised by the Revenue Commissioners that farmers may elect to register for VAT...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Michael Noonan: VAT is a tax on consumption and is applied to supplies being made by a person and not to supplies received by them. In this context, it is not possible under EU VAT law, with which Irish VAT law must comply, to introduce VAT exemption based on goods and services received, or to introduce an exemption based on the recipient of a good or service. Charities and non-profit groups engaged in...

Written Answers — Department of Finance: Tax Exemptions (14 Jun 2022)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless they fall within categories of goods and services specified in the Directive, in respect of which Member States may apply...