Vol. 499 No. 5
82 Mrs. T. Ahearn asked the Minister for Finance if VAT can be claimed back on works carried out at Thomastown national school, Golden, County Tipperary, which were paid for by the parents; and if he will make a statement on the matter. [3103/99]
The position in this regard is governed by EU VAT law, with which Irish VAT law must comply. In accordance with the EU Sixth VAT Directive, schools and other educational establishments are exempt from VAT. This means that such bodies do not charge VAT on the goods and services they supply but, as a necessary corollary, they are unable to recover the VAT on their inputs. In this case, therefore, it is not possible to recover the VAT paid in respect of the work carried out on the school. This is the situation which obtains throughout the European Union and it is not open to me to depart from this position.
