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Dáil Éireann debate -
Tuesday, 17 Jul 1979

Vol. 315 No. 16

Written Answers. - VAT Refund Refusal.

84.

asked the Minister for Finance the reasons a refund of VAT was refused on the purchase of a car (details supplied) when the licensing authority refused to licence the vehicle except as a goods carrying vehicle.

As the vehicle mentioned by the Deputy is, in fact, an estate car it comes within the definition of motor vehicles for which, in accordance with section 12 of the VAT Act, 1972 (as amended), a credit or refund of VAT paid on purchase is allowable only when the vehicles are purchased by taxable persons as dealer's stock-in-trade or for the purposes of a motor vehicle hiring business or for use in driving instruction in a driving school.

In defining those motor vehicles VAT law does not take account of the criteria used by vehicle licensing authorities in classifying vehicles.

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