asked the Minister for Finance if he will indicate the total amount of VAT paid by local authorities in each of the years 1981, 1982 and 1983.
Written Answers. - Local Authority VAT Payments.
363.
Local authorities are not required to lodge VAT returns with the Revenue Commissioners since they are not registered for the tax. Like unregistered persons generally, they bear VAT in the cost of taxable goods and services purchased by them but there is no information available as to the amount.