Bernard Durkan (Kildare North, Fine Gael)
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Question 164: To ask the Minister for Finance the procedure to be followed by way of application for charity status by an organisation; and if he will make a statement on the matter. [8628/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Any body of persons may apply for charitable tax exemption under tax law and this may be granted by the Revenue Commissioners where the applicant body fulfils the criteria in either one or more of the following activities: the relief of poverty; the advancement of religion; the advancement of education; or certain other works of a charitable nature beneficial to the community.

In addition, the body must be legally established in the State and have its centre of management and control in the State; ensure that its objects and powers are so framed that every object to which its income or property can be applied is charitable; and be bound, as to its main objects and the application of its income or property, by a governing instrument, for example, memorandum and articles of association in the case of an incorporated body, deed of trust, constitution or rules in the case of an unincorporated body.

The procedure for applying for charitable tax exemption consists of the completion of an application form that must be sent with supporting documentation to the Office of the Revenue Commissioners, Charities Section, Government Offices, Nenagh, County Tipperary. Full details in relation to the application process, including the application form, are set out in information booklet CHY1, Applying for Relief from Tax on the Income and Property of Charities, which can be found on the Revenue website: www.revenue.ie.

Bernard Durkan (Kildare North, Fine Gael)
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Question 165: To ask the Minister for Finance when VAT exemption will be awarded to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [8633/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that they have repaid VRT and VAT on the vehicle in question and VAT on the adaptations carried out to the vehicle in accordance with the Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations 1994. The repayment cheque issued on 16 November 2004.

John Perry (Sligo-Leitrim, Fine Gael)
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Question 166: To ask the Minister for Finance if he will extend the ability to reclaim VAT to all boat owners; and if he will make a statement on the matter. [8724/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that fishermen who are registered for VAT are entitled to claim a refund for all VAT charged to them in respect of equipment used for their business. Fishermen who are not registered for VAT are entitled to claim back VAT charged to them as follows: under section 29, remission or repayment of tax on fishing vessels and equipment, of the 1979 VAT regulations; VAT charged on the purchase, intra-community acquisition, importation, hire, maintenance and repair of seafishing vessels of a gross tonnage of not more than 15 tons, provided the vessel concerned has been the subject of a grant or loan from An Bord Iascaigh Mhara; VAT charged on the purchase of certain equipment related to the operation of a vessel which would include: anchors, autopilots, bilge and deck pumps, buoys, floats, compasses, life boats and life rafts, marine lights, radar apparatus, radio navigational aid apparatus, radio telephones, provided the vessel concerned has been the subject of a grant or loan from An Bord Iascaigh Mhara. There is no provision for relief on equipment for boat owners, other than in the circumstances set out above. I have no plans to amend the VAT regulations that apply to unregistered fishermen.