Vol. 481 No. 4
124 Ms Fitzgerald asked the Minister for Finance if guidelines have been issued by the Revenue Commissioners clarifying the criteria which will be used to determine the extent to which child care facilities will be exempt from VAT. [16461/97]
In line with their approach to customer service, the Revenue Commissioners issued detailed guidance notes on the Finance Act, 1997 changes, including those on the VAT exemption for childcare, earlier in the year. Coverage of the changes was also given in Tax Briefing which is circulated to all tax practitioners.
As indicated in these notes and briefing, the effect of the changes in relation to childcare is that, in practice, all child minding services are exempt from VAT. The provisions are being implemented accordingly.
