Written Answers Nos. 53 to 59
53. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Social Protection if and when rent support will issue in the case of a person (details supplied) in County Kildare; and if she will make a statement on the matter. [47658/14]
View answerRent Supplement, including arrears, will issue to the client concerned on 23rd December 2014.
54. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Social Protection the extent to which rent support may be increased in the case of persons (details supplied); and if she will make a statement on the matter. [47660/14]
View answerThe client's concerned are in receipt of their full entitlement to Rent Supplement based on their monthly rent, weekly income and family composition.
57. Deputy Tom Fleming asked the Minister for Finance in conjunction with the Revenue Commissioners if he will exempt the €400,000 VAT demand on the moneys raised by Build 4 Life charity which is funding cystic fibrosis unit in Cork University Hospital; this amount of VAT would substantially fund the provision of a children's in patient facility and if this charitable organisation will retain the VAT to complete their vital work; and if he will make a statement on the matter. [47599/14]
View answerI am advised by the Revenue Commissioners that VAT is a tax on consumption and is applied to supplies being made by a person and not to supplies received by them. In this context, it is not possible under EU VAT law, with which Irish VAT law must comply, to introduce VAT exemption based on services received, nor to introduce an exemption based on the recipient of a service.
Non-profit groups engaged in non-commercial activity are exempt from VAT under the EU VAT Directive. This means that they do not register for VAT and cannot recover VAT incurred on goods and services that they purchase. This non-entitlement to VAT deductibility is a general feature of VAT exemption.
There is no provision in either European law or Irish VAT law to allow a zero-rating or exemption for supplies of this nature. However, there is a specific VAT Refund Order (SI 58 of 1992) that provides VAT incurred on the purchase or importation of new medical instruments and appliances (excluding means of transport), which is purchased through voluntary donations, may be refunded to hospitals or donors, as appropriate, subject to conditions. Further information on the Refund Order, its conditions and the refund claim for VAT 72 is available on the Revenue website www.revenue.ie.
58. Deputy Willie O'Dea asked the Minister for Finance the number of commencement of employment notices that were issued by the Revenue Commissioners for the years 2011, 2012, 2013 and to date in 2014; and if he will make a statement on the matter. [47622/14]
View answer59. Deputy Willie O'Dea asked the Minister for Finance the number of commencement of employment notices that were issued by the Revenue Commissioners for the County Limerick area for the years 2011, 2012, 2013 and to date in 2014; and if he will make a statement on the matter. [47623/14]
View answerI propose to take Questions Nos. 58 and 59 together.
At the outset I should point out that the Revenue Commissioners do not issue commencement of employment notices. They do however issue a Tax Credit Certificate to an employer to facilitate the correct operation of PAYE and USC, where they have been notified of a new employment.
I am advised by the Revenue Commissioners that the number of employments with a commencement date within the respective years is set out in the following table. It should be noted that these figures do not equate to the number of new employees or the number of new employments created as the figures include the effects of employment churn and the fact that some employees hold multiple employments.
|
Year |
Totals |
Limerick |
|
2011 |
888,554 |
36,386 |
|
2012 |
908,453 |
36,155 |
|
2013 |
938,602 |
37,824 |
|
2014 to date |
767,408 |
30,711 |
The number of employments with a commencement date within the respective years for Limerick is based on taxpayers whose tax affairs are currently dealt with by the Limerick Revenue District, that is taxpayers who reside in Limerick City & County.
