Michael Harty (Clare, Independent)
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230. To ask the Minister for Finance if a newly developed graveyard becomes exempt from 13.5% VAT once it is five years old; the person or body that pays the 13.5% VAT on the grave; and if he will make a statement on the matter. [13793/17]

Michael Noonan (Limerick City, Fine Gael)
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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.