Ruairi Quinn (Dublin South East, Labour)
Link to this: Individually | In context

Question 215: To ask the Minister for Finance his plans to waive VAT on the purchase of computer equipment for schools in view of the Government's inability to provide adequate provision for such equipment through Exchequer funding; and if he will make a statement on the matter. [34154/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

The position is that bodies supplying educational services and non-profit organisations are exempt from VAT under the EU VAT Directive, with which Irish VAT law must comply. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase. Essentially only VAT registered businesses which charge VAT are able to recover VAT.

I would point out that it is normal for state funded services, such as schools and hospitals, to bear VAT on their purchases. However, Exchequer funding for such services, including primary and secondary schools, takes account of VAT when allocations are being made by the Government. I, therefore, have no plans to introduce a mechanism to relieve VAT incurred by schools on the purchase of computers.

Tom Hayes (Tipperary South, Fine Gael)
Link to this: Individually | In context

Question 216: To ask the Minister for Finance his views, in view of the concerns surrounding the high rate of alcohol consumption, and taking into account that supporting Irish companies is of increased importance, on reducing the level of duty on ciders of below 3% alcohol rate, in order that they are taxed in a similar way to low alcohol beers on the market, at €41.62 per hectolitre, rather than at €83.25 as per standard cider in budget 2009. [34176/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

As the Deputy will be aware, it is a long-standing practice for the Minister for Finance not to comment in advance of the Budget on any tax or expenditure matters that might be the subject of Budget decisions. I do not propose to deviate from this practice.