Brian Walsh (Galway West, Fine Gael)
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Question 139: To ask the Minister for Finance if there is any mechanism by which charities can reclaim VAT that was incorrectly applied by telecommunications providers to charitable donations made via SMS text message; and if he will make a statement on the matter. [5389/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that, where telecommunications providers incorrectly apply VAT to charitable donations made via SMS text messages, as distinct from applying it to any fees charged by them, VAT legislation allows for the telecommunications providers to refund to their customers the VAT overcharged, provided that their systems and records are capable of identifying the overcharges and giving adequate proof as to the nature of any refunds, in accordance with the normal rules. VAT legislation does not allow Revenue to make refunds of VAT, overcharged by suppliers of services or goods, directly to the customers of such suppliers.