Enda Kenny (Mayo, Fine Gael)
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Question 138: To ask the Minister for Finance if approval from the European Commission for a VAT exemption on private companies providing home care packages is necessary; if so, when he obtained approval or when he will obtain approval; and if he will make a statement on the matter. [43144/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Irish VAT law must comply with the EU Sixth VAT Directive and accordingly, consultations are ongoing between my Department, the Revenue Commissioners and the Department of Health and Children with a view to introducing an exemption for home care services provided by private companies, while complying with the Directive. Consequently, approval is not required from the European Commission for the proposed exemption.