Michael Healy-Rae (Kerry South, Independent)
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65. To ask the Minister for Finance the position regarding VAT in respect of an organisation (details supplied); and if he will make a statement on the matter. [28964/14]

Michael Noonan (Limerick City, Fine Gael)
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Certain persons engaged in water rescue can apply for a VAT refund on the purchase of vessels and ancillary related equipment for the purposes of search and rescue at sea, inshore or on inland waterways. A similar provision is not available for persons providing mountain rescue services.

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.