John Perry (Sligo-Leitrim, Fine Gael)
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Question 192: To ask the Minister for Finance the criteria for VAT registration of a B&B with regard to financial turnover; and if he will make a statement on the matter. [17068/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that traders making supplies in the State are obliged to register for VAT where certain turnover thresholds are exceeded or are likely to be exceeded in any continuous period of 12 months. The current threshold for a person supplying services is €25,500.

Therefore, B&Bs must register for VAT when the turnover of the business exceeds or is likely to exceed €25,500. However, businesses with turnover below these thresholds can of course register for VAT and those in the service sector in particular frequently choose to do so for business reasons.

Seán Haughey (Dublin North Central, Fianna Fail)
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Question 193: To ask the Minister for Finance if a civil servant who works only every second week due to illness and is paid every second week by his or her Department but who is claiming disability benefit for every week, must give the said Department the disability benefit claimed for the week worked, even though he or she is paying a full stamp; and if he will make a statement on the matter. [17069/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Department of Finance has issued a circular, number 6/95, to Departments regarding the treatment of social welfare benefits received by civil servants who are also in receipt of sick pay while out of work on certified sick leave.

The general principle set out in the circular is that a person is entitled to a single payment only in respect of any one week whether this is sick pay or disability benefit. Where more than one payment arises, arrangements for recoupment apply.

In the special circumstances outlined by the Deputy, where a civil servant works one week in every two and receives a salary for that week and is entitled to claim disability benefit for both weeks, it is likely that similar recoupment arrangements would be appropriate.