Paul Nicholas Gogarty
Question:316 Mr. Gogarty asked the Minister for Finance the amount of VAT paid by primary schools in the last year for which figures are available. [34309/06]
View answerTuesday, 24 October 2006
Questions (245, 246)
Paul Nicholas Gogarty
Question:317 Mr. Gogarty asked the Minister for Finance the amount of VAT paid by second-level schools in the last year for which figures are available. [34311/06]
View answerWritten answers
I propose to take Questions Nos. 316 and 317 together.
I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by both primary and second-level schools on their purchases of goods and services from VAT registered bodies, as the information furnished on VAT returns does not require the yield from particular consumers to be identified.
I would add that primary and second-level schools are treated as exempt bodies for VAT purposes. This means that the persons engaged in an exempt activity do not charge VAT on the goods or services they provide nor are they entitled to recover the VAT incurred on the goods and services which they purchase in the course of their activities. However, I would point out that the expenditure allocated to primary and second-level schools is calculated on the basis of the VAT inclusive cost of primary and second-level school spending.