Pearse Doherty (Donegal South West, Sinn Fein)
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189. To ask the Minister for Finance if his attention has been drawn to the case of a shopkeeper in County Donegal from whom Revenue has demanded a tax payment in respect of the sale of Mass Cards on a non-profit basis and subject to VAT; and if he will make a statement on the matter. [30135/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that, as the Deputy has not identified the shopkeeper in question, they cannot respond in relation to the particular case referred to. However, they have provided the following information in regard to the matter of VAT being chargeable on the sale of Mass Cards. A trader whose business includes the sale of Mass Cards must record the sales in his/her business records. The sale of Mass Cards by an accountable person is liable to VAT at the standard rate of 23%. Therefore, where the trader is an accountable person within the meaning of Section 5 of the Value-Added Tax Consolidation Act 2010, he or she is required to charge VAT at the standard rate on the full consideration.