Finian McGrath (Dublin North Central, Independent)
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Question 127: To ask the Minister for Finance the ruling under which various utilities suppliers are now permitted to charge VAT on the whole bill including the carbon tax. [1899/12]

Michael Noonan (Limerick City, Fine Gael)
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1The amount on which VAT is chargeable, in accordance with section 37(1) of the Value-Added Tax Consolidation Act 2010, is the total consideration receivable by the supplier, "including all taxes, commissions, costs and charges whatsoever" but not including the VAT itself. VAT is governed by the EU VAT Directive, with which Irish VAT law must comply. Article 78 of the VAT Directive provides that the taxable amount shall include "taxes, duties, levies and charges, excluding the VAT itself".

In this respect, where a supply of service, such as a utility bill, includes carbon tax, VAT law dictates that VAT should be calculated on the carbon tax element of the charge as well as the charge for the service. The same situation applies in the case of other excises, including for example excises on petrol, auto-diesel, tobacco and alcohol products.

Guidance in relation to the VAT treatment of the total consideration receivable by a supplier is set out in the VAT Guide. This publication is available on the Revenue website at www.revenue.ie.

Peter Mathews (Dublin South, Fine Gael)
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Question 128: To ask the Minister for Finance if a person (details supplied) in Dublin 16 owes the Revenue Commissioners any money; and if he will make a statement on the matter. [1978/12]

Michael Noonan (Limerick City, Fine Gael)
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2057I am informed by the Revenue Commissioners that, having reviewed the circumstances of the person in question, they have arranged for the issue of an amended certificate of tax credits for the year 2012 which will reflect the correct DSP pension that is payable in respect of the person and his spouse and allocate the correct amount of tax credits due to the person. I understand that Revenue has contacted the person concerned on the matter.