Vol. 574 No. 5
163 Mr. Connaughton asked the Minister for Finance if he will consider an application by a society (details supplied) to reclaim VAT on goods sent to overseas missions; his views on such humanitarian projects; and if he will make a statement on the matter. [27712/03]
The Value-Added Tax (Refund of Tax) (No. 21) Order of 1987 provides relief from VAT, subject to conditions, for goods purchased for export by philanthrophic organisations for use in their activities abroad. The order gives effect to Article 15(12) of the EU Sixth VAT Directive which states that goods supplied to approved bodies which export them from the Community as part of their humanitarian, charitable or teaching activities outside the Community are entitled to an exemption from VAT.
The society should contact the Revenue Commissioners, VAT Repayments, Unregistered Section, Kilrush Road, Ennis, County Clare, for further information.
