Michael Creed
Question:237 Mr. Creed asked the Minister for Finance if it is possible to claim VAT back on house improvement works being carried out by an old age pensioner which are being grant aided by the local authority. [11104/02]
Written Answers. - Tax Rebates.
There is no provision in the VAT code for a refund of VAT in such circumstances. By its nature VAT is paid by the ultimate consumer. While VAT is a liability on all consumers, the structure of VAT, with zero rating on many basic products, is intended to alleviate the burden on more vulnerable sections of the community. The Government has also addressed the concerns of the elderly by substantial increases in social welfare pensions and by removing many pensioners from the tax net.