asked the Minister for Finance if VAT has been collected on the "sale" of contraceptives by the existing family planning clinics; and if so, the amount in each of the years since the practice commenced.
Ceisteanna—Questions . Oral Answers . - VAT Yield on Contraceptives .
13.
: VAT is collected at importation on contraceptives imported for the purposes of the family planning clinics. Details of the amounts collected are not available because such goods are mainly classified under headings of the customs tariff which include other goods also. Separate records are not maintained. There is no evidence that family planning clinics are engaged in transactions concerning contraceptives which would bring them within the provisions of the VAT Act relating to sales within the country.