(Cavan-Monaghan) asked the Minister for the Environment the amount of liability for VAT on the estimates of each local authority for 1979; if this VAT will be recouped to the local authorities this year by the Revenue Commissioners as was the case in previous years and, if not, why.
Written Answers. - Local Authority VAT Liability.
306.
The information requested by the Deputy in the first part of the question is not available in my Department. VAT incurred by registered local authorities in respect of certain activities is recoverable from the Revenue Commissioners for the months of January and February 1979, as has been the case previously. In accordance with the provisions of the Value-added Tax (Amendment) Act, 1978, which came into effect on 1 March 1979, local authorities are not taxable persons and are no longer entitled to repayment of VAT from that date.