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Dáil Éireann debate -
Wednesday, 13 May 1998

Vol. 491 No. 1

Written Answers. - Value Added Tax.

Phil Hogan

Question:

77 Mr. Hogan asked the Minister for Finance if Dublin Bus and Bus Éireann pay value added tax on the rebated fuel price or on the cost price of the fuel. [11386/98]

The obligation to account for value added tax rests on the supplier of the goods and services in question. Accordingly, any supplier of fuel is liable for VAT on the full consideration he or she becomes entitled to receive in relation to the supply, including all taxes, commissions, costs and charges other than VAT. In effect, VAT is chargeable on the full duty inclusive sale price of the fuel.

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