Robert Troy (Longford-Westmeath, Fianna Fail)
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To ask the Minister for Finance if he will consider putting in place a system where play-schools can apply for tax back after they purchase equipment for their facilities as new equipment is essential to provide a quality and safe service for young children; and if he will make a statement on the matter. [53489/12]

Michael Noonan (Limerick City, Fine Gael)
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Bodies supplying educational services, such as play-schools, 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, but equally they cannot recover VAT incurred on goods and services that they purchase, including equipment for their facilities. Only VAT registered businesses which charge VAT are entitled to recover VAT.