Noel Ahern
Ceist:67 Mr. N. Ahern asked the Minister for Finance if the procedure whereby An Bord Gáis charges VAT on unused gas supplies where the consumer has contracted to use a specified quantity at a reduced price is correct. [7499/95]
Written Answers. - VAT on Unused Gas.
I understand that the Deputy is referring to a contractual arrangement whereby the company undertakes to supply a specified minimum quantity of units of gas at a special reduced rate and the consumer agrees to pay for that minimum quantity whether or not it is actually used. In these circumstances, VAT is correctly chargeable on any unused units because VAT law specifies that VAT is due on the total consideration received by the supplier.