Denis Naughten (Longford-Roscommon, Fine Gael)
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Question 277: To ask the Minister for Finance the VAT collected to date under the WEEE scheme on a monthly basis since its introduction; the plans he has to review the charging of VAT on an environmental tax; and if he will make a statement on the matter. [27988/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that VAT returns are not compiled in a manner which would allow the yield from particular goods or services to be identified. Furthermore, since it is also not possible to distinguish in VAT returns the amount of VAT charged on the environmental levy under the WEEE scheme, which is included in the consideration for the supply of goods, there is no basis on which an estimate of the VAT collected to date in respect of the levy can be compiled.

Regarding the application of VAT to the environmental levy under the WEEE scheme, Section 10 of the Value Added Tax Act 1972 (as amended) provides that VAT is chargeable on the total consideration including all taxes, commissions, costs and charges in respect of the supply of goods and services.