Clare Daly (Dublin North, United Left)
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256. To ask the Minister for Finance in view of the fact that water charges will not be subject to VAT, in line with EU approval, if the Irish Water call out charges will be subject to VAT; and if he will make a statement on the matter. [41043/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that paragraph 14(2) of Schedule 1 of the Value-Added Tax Act 2010 exempts from VAT the supply of water by local authorities and Irish Water.  I assume the call out charges to which the Deputy refers includes charges for connection and reconnection, pressure testing, water quality testing and meter services.  Charges for these ancillary water services by local authorities and Irish Water are also exempt from VAT.