Written answers

Tuesday, 24 January 2012

9:00 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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Question 153: To ask the Minister for Finance if there is any scheme, other than the tax relief for disabled drivers and disabled passengers scheme, which deals solely with physical disabilities, whereby a person or an organisation could obtain an exemption from vehicle registration tax on the purchase of a new bus which will be used for the sole purpose of providing transport to a person or persons with severe or profound intellectual disability; and if he will make a statement on the matter. [3716/12]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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There is no other scheme whereby a person or an organisation could obtain an exemption from vehicle registration tax on the purchase of a new bus which will be used for the sole purpose of providing transport to a person or persons with severe or profound intellectual disability.

Photo of Patrick O'DonovanPatrick O'Donovan (Limerick, Fine Gael)
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Question 154: To ask the Minister for Finance in view of changes that were made in budget 2012, if he will consider a VAT exemption for those schools that visit open farms in view of the fact that these visits can be considered as an educational activity; and if he will make a statement on the matter. [3830/12]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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Irish VAT law is subject to the provisions of the EU VAT Directive with which it must comply. Article 110 of that Directive provides that Member States may continue to apply reduced rates, including the zero rate and exemptions from VAT, where such reduced rates or exemptions were in place at 1 January 1991. As Ireland was not applying an exemption from VAT to admissions to pet farms at that date an exemption cannot apply to those admissions. Up to 31 December 2011 admissions to historic houses and gardens, and open and pet farms were treated for VAT purposes as lettings and regarded as exempt from VAT. Having regard to certain decisions of the European Court of Justice, where a letting was defined for VAT purposes, it was decided that such admissions could no longer be treated as exempt lettings and they became subject to VAT from 1 January 2012.

While admissions to pet farms became liable to VAT from 1 January last, I announced in the Budget that the VAT rate applicable to such admissions would be the reduced rate of 9% and not the standard 23% VAT rate, and this will be provided for in the forthcoming Finance Bill. Schedule 1 to the VAT Consolidation Act 2010 does provide an exemption for the provision of children's or young people's education by educational establishments recognised by the State. This exemption does not extend to admissions to pet farms for educational school tours.

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