Brian Hayes (Dublin South West, Fine Gael)
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Question 191: To ask the Minister for Finance if he has given consideration to allow school boards of management to claim back VAT when fundraising allows a school to purchase equipment such as whiteboards and so on; and if he will make a statement on the matter. [12321/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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In relation to the VAT treatment of purchases of equipment by school boards of management, 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.

John Deasy (Waterford, Fine Gael)
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Question 192: To ask the Minister for Finance when a decision will be made on an application (details supplied) for charity status. [12326/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Applications for charitable tax exempt status are dealt with by the Revenue Commissioners. I am advised by the Revenue Commissioners that an application has been received from the body in question. Additional information in support of the application has been sought by Revenue. On receipt of this additional information further consideration will be given to the application.