Paul Kehoe (Wexford, Fine Gael)
Link to this: Individually | In context

Question 271: To ask the Minister for Finance the amount of VAT that different local authorities have paid over the past two years; the breakdown of the figures per local authority and per year; his plans to change the system where local authorities could claim back VAT like businesses do; and if he will make a statement on the matter. [35638/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by local authorities on their purchases of goods and services from VAT registered bodies, as the information furnished on VAT returns does not require the yield from particular consumers to be identified.

I would add that local authorities are treated as exempt bodies for VAT purposes. This means that local authorities do not charge VAT on the goods or services they provide nor are they entitled to recover the VAT incurred on the goods and services which they purchase in the course of their activities. I have no plans to change the VAT treatment of local authorities.