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Wednesday, 17 Oct 2012

Written Answers Nos. 80-86

Airport Security

Questions (80)

Olivia Mitchell

Question:

80. Deputy Olivia Mitchell asked the Tánaiste and Minister for Foreign Affairs and Trade if Irish passports now being issued meet the criteria required to use the automatic border control machines in use in some countries including Britain; and if he will make a statement on the matter. [45339/12]

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Written answers

There are many automatic border control machine systems in operation around the world with different criteria required to use these machines. Some systems operate on the basis of a trusted traveller programme where pre-registration is required. Others incorporate pre-registration with other requirements. In the case of US Global Entry, access is limited to US citizens, lawful permanent residents, Dutch citizens, South Korean citizens and Mexican nationals. A further series of systems operates on the basis of biometric technology. IRIS in Britain makes use of the fact that the pattern of the iris in each person's eye is unique. A registered passenger looks into a special camera at the IRIS barrier in the immigration arrival hall and the system compares his or her iris pattern with others stored in a secure database. Another series of systems works by using facial recognition technology to compare a person's face to the photograph recorded on the chip in his or her e-passport. Over the past year, the UK Border Agency has installed ePassport gates at London Heathrow, London Gatwick, Birmingham, Bristol, Cardiff, East Midlands, Luton, Manchester and Stansted. Irish ePassports meet the current criteria to use the ePassport gates in the UK. ePassports have been issued in Ireland since October 2006 and are distinguished by a chip symbol which appears at the bottom of the front cover of the passport book.

VAT Exemptions

Questions (81, 82, 83, 84, 85, 86)

Jonathan O'Brien

Question:

81. Deputy Jonathan O'Brien asked the Minister for Finance if he will provide a breakdown of the cost to the Exchequer should primary and post primary schools that qualify for the capitation grant be made exempt from value added tax when paying for service utility and service charges. [44968/12]

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Jonathan O'Brien

Question:

82. Deputy Jonathan O'Brien asked the Minister for Finance if he will provide a breakdown of the cost to the Exchequer should primary and post primary schools that implement the DEIS’s recognised curriculum be made exempt from value added tax when paying for service utility and service charges. [44969/12]

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Jonathan O'Brien

Question:

83. Deputy Jonathan O'Brien asked the Minister for Finance if he will provide a breakdown of the cost to the Exchequer should primary and post primary schools be made exempt from value added tax when paying for school text books. [44970/12]

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Jonathan O'Brien

Question:

84. Deputy Jonathan O'Brien asked the Minister for Finance if he will provide a breakdown of the cost to the Exchequer should the 3,305 primary schools and 4,034 second level schools aided by the DEIS be made exempt from value added tax when paying for service utility and service charges. [44971/12]

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Jonathan O'Brien

Question:

85. Deputy Jonathan O'Brien asked the Minister for Finance if there are EU regulations that prohibit the introduction of amendments to existing legislation that would exempt primary and secondary schools from paying VAT. [44972/12]

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Jonathan O'Brien

Question:

86. Deputy Jonathan O'Brien asked the Minister for Finance if he will provide a breakdown of the cost to the Exchequer should DEIS band one and two schools be made exempt from value added tax when paying for service utility and service charges. [44973/12]

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Written answers

I propose to take Questions Nos. 81 to 86, inclusive, together.

Paragraph 4(3) of Schedule 1 to the VAT Consolidation Act 2010 provides an exemption from VAT for the provision of children or young people’s education by establishments recognised by the State. Irish VAT law is guided by the EU VAT Directive, with which it must comply, and this provision mirrors Article 132, paragraph 1(i) of the VAT Directive, which provides that EU Member States must exempt from VAT such education. VAT exemption in this context means that schools do not charge VAT on the services they supply but cannot recover VAT on the goods and services that they purchase. As such, schools cannot claim back the VAT paid by them for service utilities or service charges. VAT law relates to particular goods and services. In this respect, the VAT exemption for education must apply to all providers of school education. It is not possible to distinguish between the various forms of school providing that education. As it is not possible under Irish or EU VAT law to exempt schools from paying VAT on their inputs, the various costings outlined in the Deputy’s questions cannot be provided. However, I would point out that a 0% VAT rate applies to the supply of books and as such there is no VAT charged on school text books being purchased by schools.

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