asked the Minister for Finance if all Government Departments are registered for turnover tax; and, if not, why.
Ceisteanna—Questions. Oral Answers. - Turnover Tax.
39.
Government Departments are not registered for turnover tax because receipts from services provided by the State are exempt from the tax. The fact that Government Departments are not registered for turnover tax does not mean that they escape the impact of the tax. Suppliers of taxable goods or services to the Departments are liable for tax on their receipts, and they include their liability in the prices charged to Departments. Goods imported by Departments are liable to tax.