asked the Minister for Finance if he will allow housing co-operatives to register for VAT purposes and if he will make a statement on the matter.
Written Answers. - VAT Regulations.
Only persons who supply goods or services in the course or furtherance of business are obliged to register and account for VAT. Persons who supply goods or services otherwise than in the course or furtherance of business are not obliged, nor may they opt, to register. As a general rule, bodies such as housing co-operatives would not be regarded as making supplies in the course or furtherance of business and would not, therefore, be entitled to register for VAT.