Damien English
Question:206 Mr. English asked the Minister for Finance if a VAT exemption will be given on religious materials being sent abroad to overseas missions; and if he will make a statement on the matter. [29669/03]
Written Answers. - Tax Rebates.
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 philanthropic 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.
Claims for refunds under the order should be submitted on form VAT 73 to the Office of the Revenue Commissioners, Government Offices, Kilrush Road, Ennis, County Clare. The form may be downloaded from Revenue's website, www.revenue.ie
Damien English
Question:207 Mr. English asked the Minister for Finance if a VAT exemption will be given to charities on postage; and if he will make a statement on the matter. [29670/03]
Public postal services and public postage stamps are already exempt from VAT. This has been the case since 1972 when value added tax was introduced in Ireland. I understand that the Deputy may be raising this in the context of EU discussions on the VAT treatment of public postage services and postage stamps. The European Commission proposals in this area would impose a VAT charge on postal stamps. Ireland opposes the current proposal.