Olivia Mitchell (Dublin South, Fine Gael)
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Question 109: To ask the Minister for Finance if it is a legal requirement that VAT be charged on all road tolls; the amount of VAT collected in 2005 from each tolling facility nationwide; and if he will make a statement on the matter. [11432/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The application of VAT on such charges is governed by the EU law with which Irish VAT law must comply. An ECJ ruling on this issue in 2000 meant that Ireland was required to apply VAT at the standard rate on all existing and future roads and bridges which are subject to tolls. The VAT treatment of tolled facilities was amended in the Finance Act 2001 to take account of the court judgment. Toll charges are therefore subject to the standard VAT rate of 21%.

I am advised by the Revenue Commissioners that it is not possible to provide a breakdown of VAT collected in 2005 from each tolling facility in the State. The VAT collected on all toll toads and bridges in 2005 is estimated at approximately €13 million.