Finian McGrath
Ceist:76 Deputy Finian McGrath asked the Minister for Finance if he will support a matter (details supplied). [46486/10]
Amharc ar fhreagraTuesday, 7 December 2010
Ceisteanna (75)
Freagraí scríofa
1In accordance with section 37(1) of the Value-Added Tax Consolidation Act 2010, the amount on which VAT is chargeable is the total consideration receivable by the supplier, "including all taxes, commissions, costs and charges whatsoever" but not including the VAT itself. VAT is an EU-wide tax and Irish VAT law must comply with the EU VAT Directives. Article 78 of EU Council Directive 2006/112/EC provides that the taxable amount shall include "taxes, duties, levies and charges, excluding the VAT itself".
Accordingly, it is correct to include any carbon tax element of a utility bill in the amount on which VAT is chargeable. The same situation applies in the case of other excises, including for example excises on petrol, auto-diesel, tobacco and alcohol products.
Guidance in relation to the VAT treatment of the total consideration receivable by a supplier is set out in the VAT Guide. This publication is available on the Revenue website at www.revenue.ie .