Written Answers. - VAT Receipts.

Ivan Yates

Question:

95 Mr. Yates asked the Minister for Finance the total annual VAT receipts for each of the past five years, including the estimated yield in 1990 from construction activity carried out by the voluntary or non profit making sector in the provision of residential accommodation for disadvantaged groups, including the disabled.

Voluntary housing bodies, because they do not supply goods or services in the course or furtherance of business, cannot register for VAT. Accordingly, as they do not make VAT returns to the Revenue Commissioners, the information requested by the Deputy cannot be provided from tax data.