John McGuinness (Carlow-Kilkenny, Fianna Fail)
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221. To ask the Minister for Finance if water chargs will be exempted from VAT. [43294/14]

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 exemption applies to all supplies of water, including supplies to domestic households, businesses and others.