Clare Daly (Dublin North, Socialist Party)
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134. To ask the Minister for Finance if VAT will be levied on water charges when he introduces them. [37288/13]

Michael Noonan (Limerick City, Fine Gael)
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At present, work is underway on the overall structure of Irish Water, its financial model and the treatment of its function for taxation. The outcome of this work will determine the VAT treatment of water charges.