Trevor Sargent
Question:267 Mr. Sargent asked the Minister for Finance the number of charities known to have availed of corporation tax relief in each of the past five years; and if he will make a statement on the matter. [4816/99]
Written Answers. - Tax Reliefs.
Trevor Sargent
Question:268 Mr. Sargent asked the Minister for Finance the number of charities which have availed of value added tax relief in each of the past five years; and if he will make a statement on the matter. [4821/99]
Trevor Sargent
Question:269 Mr. Sargent asked the Minister for Finance the number of charities which have availed of probate tax relief in each of the past five years; and if he will make a statement on the matter. [4822/99]
Trevor Sargent
Question:270 Mr. Sargent asked the Minister for Finance the number of charities which have availed of capital acquisitions tax relief in each of the past five years; and if he will make a statement on the matter. [4823/99]
Trevor Sargent
Question:271 Mr. Sargent asked the Minister for Finance the number of charities which have availed of stamp duty relief in each of the past five years; and if he will make a statement on the matter. [4824/99]
Trevor Sargent
Question:272 Mr. Sargent asked the Minister for Finance the number of charities which have availed of capital gains tax relief in each of the past five years; and if he will make a statement on the matter. [4825/99]
Trevor Sargent
Question:273 Mr. Sargent asked the Minister for Finance the number of charities which have availed of deposit interest retention tax relief in each of the past five years; and if he will make a statement on the matter. [4826/99]
I propose to take Questions Nos. 267, 268, 269, 270, 271, 272 and 273 together.
Charitable tax exemption does not apply to value added tax. A body granted charitable exemption would qualify for relief from the other taxes referred to in the questions where such liab ility was incurred. However, the Revenue Commissioners have informed me that they do not have the information to hand as to which charities actually availed of exemption from these taxes and they have advised me that this information could be established only by a detailed examination of the records of the bodies in question.