Michael McGrath (Cork South Central, Fianna Fail)
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61. To ask the Minister for Finance if the exemption of water services from VAT based on a derogation from EU law contained in Article 371 of the EU VAT directive is permanent or subject to ongoing review; and if he will make a statement on the matter. [35977/14]

Michael Noonan (Limerick City, Fine Gael)
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The supply of water by local authorities and Irish Water is exempt from VAT. This VAT exemptions applies to all supplies of water, including supplies to domestic households, businesses and others.

Ireland's long standing VAT exemption for the supply of water is contained in paragraph 14(2) of Schedule 1 to the VAT Consolidation Act 2010.  As you are aware, the exemption is based on a derogation from EU VAT law contained in Article 371 and Annex X of the EU VAT Directive.  This VAT treatment is not subject to ongoing review.