Michael Ring
Question:275 Mr. Ring asked the Minister for Finance if he will exempt from value added tax the purchase of a defibrillator and oxlator by the Louisburgh unit of the Order of Malta Ambulance Corps. [28990/01]
Written Answers. - Tax Reliefs.
I should explain that the VAT treatment of charitable and non-profit organisations is a direct consequence of EU VAT law, with which Irish law must comply. Under the sixth VAT directive, a wide range of charitable and voluntary activities are deemed to be exempt for VAT purposes. This means that the organisations involved do not charge VAT on their services but, as a necessary corollary, they are unable to recover the VAT they bear on the goods and services that they purchase in the course of their activities. It is not within my power, therefore, to relieve the Louisburgh unit of the Order of Malta of the requirement to pay VAT on the medical equipment they have purchased.