Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context

Question 174: To ask the Tánaiste and Minister for Finance the name and address of all properties that availed of the capital acquisition tax exemption under section 482 of the Taxes Consolidation Act 1997 for each year from 1993 to 1997 inclusive; and if he will make a statement on the matter. [10244/08]

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

There are two tax provisions of relevance in this area, namely, section 482 of the Taxes Consolidation Act, 1997 and section 77 of the Capital Acquisitions Tax Consolidation Act, 2003. Section 482 of the Taxes Consolidation Act, 1997 provides relief for expenditure incurred on the repair, maintenance and restoration of a building or garden which is determined by the Minster for the Environment, Heritage and Local Government to be intrinsically of significant scientific, historical, architectural or aesthetic interest and in respect of which the Revenue Commissioners have given a determination that reasonable access is afforded to the public or that the building is a guest house approved by Fáilte Ireland and open for at least six months in any calendar year.

I am advised by the Revenue Commissioners that the information they hold in relation to section 482 relates to determinations made in respect of properties for the years in question. As there could be a difference in timing in some cases between receipt of a determination for a property and the claiming of relief in respect of that property, the information available may not equate exactly with that for years in which relief was claimed. In the years 1993 to 1997, 40 properties were granted a determination under section 482. A list of those properties is provided at Appendix 1 below.

Section 77 of the Capital Acquisitions Tax Consolidation Act, 2003 provides that a gift or inheritance of a heritage house or garden that is situated in the State and is not held for the purpose of trading will be exempt from either gift or inheritance tax provided certain conditions are met. These conditions are that:

it is accepted by the Revenue Commissioners that the house or garden is of national, scientific, historic or artistic interest;

reasonable facilities for viewing were allowed to members of the public during the three years immediately preceding the gift or inheritance; and

reasonable facilities for viewing are allowed to members of the public on an ongoing basis.

An exemption granted from Capital Acquisitions Tax would only be lost if reasonable viewing facilities to the public were withdrawn by the beneficiary of the gift or inheritance or if the house or garden was sold by the beneficiary within 6 years of the date of the gift or inheritance. I am informed by the Revenue Commissioners that the only records they hold in respect of properties that availed of the Capital Acquisitions Tax exemption relate to the years 1994 to 1997 and are as follows:

Billy Timmins (Wicklow, Fine Gael)
Link to this: Individually | In context

Question 175: To ask the Tánaiste and Minister for Finance the position in relation to reducing a VAT rate (details supplied) in view to the fact that it is unfair that 21% of funds raised by voluntary groups goes by way of VAT to the Exchequer; if this will be included in the Finance Bill 2008; if while consideration is being given to this scheme, as an interim measure, VAT on these items might be reduced to 13.5%; and if he will make a statement on the matter. [10386/08]

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

The position is that in matters relating to the VAT rating of goods and services, I am constrained by the requirements of EU VAT law with which Irish VAT law must comply. In this regard, I would point out that the rate of VAT that applies to a particular good or service depends on the nature of the good or service and not on the status of the consumer. In this case, there is no provision in EU law that would permit the removal or reduction of VAT based on the social or economic status of the consumer. In relation to the VAT rate that applies to defibrillators, the position is that under the VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. The zero VAT rate cannot therefore be applied to defibrillators which are subject to the standard rate.

In addition, Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III does include the supply of medical equipment for the exclusive personal use of a disabled person, it does not include defibrillators for general use. The reduced rate cannot be applied to the supply of defibrillators. Therefore the only rate of VAT that can apply to the supply of defibrillators is the standard VAT rate which in Ireland is 21%.