Written answers
Wednesday, 15 February 2006
Department of Finance
Tax Code
9:00 pm
Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 199: To ask the Minister for Finance the reason VAT at 21% is charged on the provision of caring services for the elderly. [5823/06]
Brian Cowen (Laois-Offaly, Fianna Fail)
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The application of VAT in these cases is governed by EU law. This requires that private providers of home care services must charge VAT at the appropriate rate of up to 21%. My Department is actively examining, in consultation with the Department of Health and Children, the scope within the relevant EU directives to exempt the provision of such services from VAT in the future.
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