Martin Ferris (Kerry North-West Limerick, Sinn Fein)
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130. To ask the Minister for Finance if registered charity shops are liable for VAT for the sale of goods including donated items; and if he will make a statement on the matter. [52697/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that, in general, many of the activities carried out by charities are considered to be either outside the scope of, or exempt from, VAT. Charities engaged exclusively in such activities are neither obliged nor entitled to register and account for VAT on their income. In certain circumstances the activities of a charity, such as the operation of charity shops, may be regarded as within the scope of VAT. Such circumstances are examined on a case by case basis.