Pat Buckley (Cork East, Sinn Fein)
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19. To ask the Minister for Finance if he will arrange for the Revenue Commissioners to issue a VAT refund to persons in an area (details supplied) who are forced to purchase bottled water as they live in a boil water notice area; and if he will make a statement on the matter. [4669/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should note at the outset that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply.

Under EU law, generally only businesses that are registered for VAT and charge VAT on their supplies of goods and services are entitled to reclaim the VAT incurred on their business costs.

In addition, the Directive allows for historic VAT treatment to be maintained under certain conditions and Ireland has availed of this provision to provide specific targeted VAT refunds. It is not possible however to extend these historical arrangements or to provide a new VAT refund in respect of bottled water.