Tony Gregory (Dublin Central, Independent)
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Question 546: To ask the Minister for Finance if he will review the VAT on telephone bills for schools and households; and if he will make a statement on the matter. [29892/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. There is no provision in European VAT law that would allow for a reduction or exemption from VAT on supplies of telecommunications to certain categories of consumer.