Vol. 554 No. 5
450 Mr. O'Connor asked the Minister for Finance if his Department is reviewing the situation where voluntary organisations who provide an in-shore search and rescue facility are not exempt from VAT when purchasing goods for their service; and the action he proposes in this regard. [17322/02]
The Value Added Tax (Refund of Tax) (No. 18) Order, 1985, provides for the repayment of VAT costs incurred in respect of equipment as determined by the order for use only in respect of rescue or assistance at sea. This is subject to fulfilling certain conditions set out in the order. In general equipment, as defined in the order, used for in-shore rescue or assistance facilities and in which sea rescue is a vital component, are considered to qualify for a refund of VAT under this order. The order is administered by Revenue, VAT Repayments (Unregistered) Section, Kilrush Road, Ennis, County Clare, to whom repayment claims should be addressed – telephone: 1890 20 20 33.
