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Dáil Éireann debate -
Thursday, 5 Dec 1963

Vol. 206 No. 6

Ceisteanna—Questions. Oral Answers. - Exemption from Turnover Tax.

6.

asked the Minister for Finance if, in view of the fact that he has now amended the original terms of the turnover tax by exempting goods purchased by Aer Lingus and CIE, he will provide similar exemption for goods purchased by hospitals and orphanages.

It is not proposed to provide general exemptions for hospitals and orphanages as such. I may add that the Deputy is not correct in the assumption on which his question appears to be based.

Is it not a fact that by a recent order of the Minister all purchases of goods by Aer Lingus are exempt from turnover tax?

Not at all. For instance, planes purchased by Aer Lingus in competition with other world airlines would be exempt. If the Deputy goes out to the Airport restaurant, he will pay tax on what he purchases there.

If Aer Lingus purchase stationery, is that subject to tax?

Will Aer Lingus pay purchase tax on goods they buy for the restaurant?

They pay turnover tax on the receipts in the restaurant.

Will they pay turnover tax on receipts from air fares?

No; as the Deputy knows, travel is exempt.

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