Éamon Ó Cuív (Galway West, Fianna Fail)
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186. To ask the Minister for Finance if he will introduce a measure whereby mountain rescue teams will be able to reclaim VAT paid on necessary equipment for their work as long as they provide their services free of charge; and if he will make a statement on the matter. [47308/14]

Michael Noonan (Limerick City, Fine Gael)
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VAT law is governed by the EU VAT Directive, with which Irish VAT law must comply.  The EU VAT Directive does not makes provision for a VAT exemption for the purchase of mountain rescue equipment, and as such an exemption cannot be granted under Irish law. Only persons who charge VAT on their economic activity are entitled to claim VAT on their business inputs. Where mountain rescue teams provide their services free of charge, this does not change the VAT treatment of equipment they purchase.