Joan Burton (Dublin West, Labour)
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Question 225: To ask the Minister for Finance if subscribers to a company (details supplied) and other premium TV services pay VAT on these services to the Irish Exchequer or to the UK; and if he will make a statement on the matter. [48176/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that under the provisions of the Value-Added Tax Consolidation Act 2010, and the EU VAT Directive with which Irish VAT law must comply, the place of supply, and hence the place of taxation, of television services that are supplied to non-taxable persons by a business in the EU is where the supplier of those services has established its business. In effect, this means that where a business based in another Member State of the EU supplies such services to customers in Ireland who are private individuals, the supplier must account for VAT due on those services in its own Member State and not in Ireland. As the company referred to by the Deputy is based in the UK, Irish subscribers to their television services are charged UK VAT on those services. I would add, however, that further provisions of the EU VAT Directive relating to the place of supply of television services are due to take effect by 1 January 2015. This will provide that, as and from that date, VAT due in respect of the supply of television services by suppliers in an EU Member State to non-taxable persons in other EU Member States will be payable in the Member State of the customer. Accordingly, from that date where the customer is a private individual based in Ireland, the supplier will be obliged to charge Irish VAT on the supply of the service.