Brendan Ryan (Dublin North, Labour)
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67. To ask the Minister for Finance if the rate of VAT applicable to traders from outside the State who do not have registered establishments inside the State and who trade in the supply, installation and monitoring of emergency alarm systems is the same as that for domestic traders; if he will confirm that the applicable VAT rate is included in all tenders for alarm contracts with statutory bodies; and if this is a requirement of public sector tendering process for foreign companies; and if he will make a statement on the matter. [31967/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that under Irish and EU VAT law the place of supply for VAT on services connected to buildings is the Member State in which the building is located. Therefore, the rate of VAT applicable to traders from outside the State that trade in the supply, installation and monitoring of emergency alarm systems, is the same as the VAT rate for domestic traders.  There is no registration threshold for foreign traders so VAT is accountable on all supplies regardless of a foreign trader's turnover in the State.

Where a monitoring service only is supplied from outside the State to a business in the State (including supplies to most statutory bodies), the place of supply is the State and the Irish VAT rate applies, while for business-to-consumer supplies of alarm monitoring services, foreign VAT is chargeable at the applicable rate in the country of the supplier.  However, with effect from 1 January 2015, as a result of changes in EU VAT law, these supplies to ordinary consumers will be subject to VAT in the Member State of the consumer, and the Irish VAT rate will apply.