Pearse Doherty (Donegal, Sinn Fein)
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200. To ask the Minister for Finance further to Parliamentary Question No. 125 of 31 January 2017, if he will provide an update on his reply; and if he will make a statement on the matter. [16436/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the CJEU in the National Roads Authorityv The Revenue Commissioners judgment decided key questions of principle in relation to the liability to VAT on tolls charged to road users by a public authority for the making available of road infrastructure (the Dublin Tunnel and the Westlink (M50) toll road), which were referred by the Appeal Commissioners. However, the case has not yet been concluded.

I am also advised by Revenue that the effect of the judgment is that VAT does not apply to tolls collected from road users by a body governed by public law which carries on an activity consisting in providing access to a road on payment of a toll. Prior to the judgment, Revenue's position was that tolls were liable to VAT at the rate of 23%, which was collected from road users by toll operators regardless of whether they were a public body or a private operator.

Regardless of the judgment it remains that tolls collected by a body other than a body governed by public law which is engaged in the activity of making road infrastructure available on payment of a toll under national statutory provisions are still liable to VAT.