Michael Harty (Clare, Independent)
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164. To ask the Minister for Finance if voluntary community organisations involved in the extension and maintenance of local graveyards can be exempted from VAT; and if he will make a statement on the matter. [8495/17]

Michael Harty (Clare, Independent)
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165. To ask the Minister for Finance if voluntary community organisations involved in the extension and maintenance of local graveyards can be exempted from VAT, as in a case (detail supplied); and if he will make a statement on the matter. [8510/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 164 and 165 together.

Schedule 1 of the Value-Added Tax Consolidation Act 2010 lists the activities that are exempt from VAT which includes the provision of services by a funeral undertaker but does not extend to the supply of graves. The supply of a grave in a graveyard that is more than 5 years old is also exempt from VAT, but the supply of a grave in a newly developed graveyard is liable to the reduced rate of VAT (13.5%). However, the operator of a newly developed graveyard is entitled to VAT deductibility on their development costs as well as ongoing maintenance costs during the period where VAT is applied to the supply of graves.