andMr. MacSharry asked the Minister for Finance the proportion of the 25 pence that is paid as VAT on the special St. Patrick's Day cards offer by An Post.
Written Answers. - St. Patrick's Day Cards.
412.
An Post is exempt from VAT in respect of their public postal services. Accordingly, An Post are not liable for VAT on the 25 pence charge and are not entitled to a deduction of the VAT charged to it in respect of purchases of St. Patrick's Day cards. It is not possible to say how much the latter tax was but it should be approximately 26 per cent of the VAT-inclusive cost of the cards to An Post.