Martin Heydon (Kildare South, Fine Gael)
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222. To ask the Minister for Finance if the Revenue Commissioners have any plans to review the ability of bookmakers to reclaim the cost of VAT on the SIS service used by them as part of their business following a change in treatment in 2001; and if he will make a statement on the matter. [21521/14]

Michael Noonan (Limerick City, Fine Gael)
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The acceptance of bets is exempt from VAT by virtue of paragraph 10(1) of Schedule 1 of the VAT Consolidation Act 2010. Where a person is exempt from VAT they do not charge VAT on their supply of goods or services and they are not entitled to claim VAT incurred on their business purchases.  This means that bookmakers do not register for VAT, do not charge VAT on bets accepted and cannot recover VAT incurred on goods and services, including SIS services, related to their bookmaking business.