asked the Minister for Finance whether religious or charitable institutions who are carrying out improvement works to their facilities of a capital nature are entitled to register for VAT purposes.
Written Answers. - VAT Liability.
336.
Religious or charitable institutions do not, in general, engage in activities which are taxable for VAT purposes and may not, therefore, be registered for the tax. It is a general feature of VAT-exempt entities like these institutions that there is no means whereby they may be relieved of VAT arising on their inputs.