Joan Burton (Dublin West, Labour)
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51. To ask the Minister for Finance the number of primary schools registered for value added tax in each of the years 2015 to 2018; if his Department has a policy in relation to primary schools registering for VAT; and if he will make a statement on the matter. [17043/19]

Joan Burton (Dublin West, Labour)
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52. To ask the Minister for Finance the number of post-primary schools registered for value added tax in each of the years 2015 to 2018; if his Department has a policy in relation to post-primary schools registering for VAT; and if he will make a statement on the matter. [17044/19]

Joan Burton (Dublin West, Labour)
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53. To ask the Minister for Finance the number of third-level institutions registered for value added tax in each of the years 2015 to 2018; if his Department has a policy in relation to third-level institutions registering for VAT; and if he will make a statement on the matter. [17045/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 51 to 53, inclusive, together.

I am informed by the Revenue Commissioners that the number of institutions registered for Value Added Tax between 2015 and 2018 is provided in the table below. These figures represent the number of live VAT registrations at 31 December for each year in question.

Schools, whether primary, post primary or third level, are generally not required to register for VAT in respect of the provision of education. Schools may however, in accordance with legislation, be required to register for VAT in respect of additional activities carried out by them, for example: 

- where they are required to account for VAT on the receipt of construction services;

- where they acquire goods from outside the State with a value exceeding €41,000 in any twelve-month period;

- where they are in receipt of services from outside the State;

- where they provide services other than educational services, such as the provision of canteen facilities and exceeds the services turnover threshold for VAT registration (currently €37,500); or

- where they supply goods, such as sales through a school shop, and the turnover from such sales exceed the goods threshold for VAT registration (currently €75,000).