Éamon Ó Cuív (Galway West, Fianna Fail)
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169. To ask the Minister for Finance if it is possible, under national legislation, to exempt from VAT the purchase of mountain rescue equipment for voluntary groups in a similar way to the exemption for water rescue equipment; if such a exemption would be a national competence or an EU competence; and if he will make a statement on the matter. [23255/14]

Michael Noonan (Limerick City, Fine Gael)
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VAT law is governed by the EU VAT Directive, with which Irish VAT law must comply.  The EU VAT Directive makes specific provision under Articles 148 and 169, for a zero rate of VAT to apply to the supply of vessels for rescue or assistance at sea.  Irish VAT law transposed this provision in 1978 by providing that the zero rate of VAT apply to the supply of large vessels used for sea rescue.  In addition, a VAT Refund Order for the purchase of smaller sea rescue vessels was introduced from 1985, and extended in 2013 to apply to vessels for inland water rescue.  Irish VAT law does not provide for an exemption from VAT on supplies or purchases of mountain rescue equipment as this is not provided for under the EU VAT Directive.