Ivan Yates
Question:207 Mr. Yates asked the Minister for Finance the estimated cost of allowing registered charities to become registered for VAT in order to claim a refund of VAT expenses.
Written Answers. - Registration of Charities.
As charities are engaged in activities which are defined in the EU Sixth VAT Directive as exempt, member states are precluded from registering them for VAT purposes. Exempt status means that the bodies in question do not have to charge VAT on the services which they provide, but, as a corollary, they are not entitled to recover the tax borne on their expenditures. In the circumstances, the question of costing the Deputy's proposal does not arise.