Tuesday, 14 February 2017

Ceisteanna (149)

Timmy Dooley

Ceist:

149. Deputy Timmy Dooley asked the Minister for Finance if he will give consideration to allowing a not-for-profit organisation (details supplied) to be made VAT exempt; and if he will make a statement on the matter. [6988/17]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

Schedule 1 of the Value-Added Tax Consolidation Act 2010 lists the activities that are exempt from VAT which includes the provision of services by a funeral undertaker but does not extend to the supply of graves. The supply of a grave in a graveyard that is more than 5 years old is also exempt from VAT, but the supply of a grave in a newly developed graveyard is liable to the reduced rate of VAT (13.5%). However, the operator of a newly developed graveyard is entitled to VAT deductibility on their development costs as well as ongoing maintenance costs during the period where VAT is applied to the supply of graves.