Dáil Éireann Debate, Tuesday - 21 May 2019
540. Deputy Micheál Martin asked the Minister for Communications, Climate Action and Environment if it is normal practice for his Department to quote costs of projects as excluding VAT; and if he will make a statement on the matter. [21834/19]
View answerThe Public Spending Code sets out a comprehensive set of expenditure appraisal, value for money and related guidance covering all public expenditure projects. The Code contains standard analytical procedures for carrying out financial analysis and, in accordance with these procedures, VAT is excluded from project costs on the basis that it is a transfer payment. The cost of procurement projects are published, exclusive of VAT, on the eTenders website and the Official Journal of the EU in accordance with procurement rules, which are based on the principle of equal treatment. VAT is excluded from costs, as VAT rates can differ depending on the jurisdiction of the tenderer and the nature of the goods or services being procured.
