Dáil Éireann Debate, Tuesday - 2 May 2017
1299. Deputy Brendan Ryan asked the Minister for Transport, Tourism and Sport further to the ruling of the European Court of Justice earlier in 2017 which stated that VAT should not be applied to tolls on road journeys, if reimbursements will be provided to persons for their journeys; if so, the way a person can apply for a reimbursement of same; and if he will make a statement on the matter. [19333/17]
Amharc ar fhreagraAs Minister for Transport, Tourism and Sport, I have responsibility for overall policy in relation to roads. More specifically, the statutory powers to levy tolls on national roads as well as regional and local roads, to make toll bye-laws and to enter into toll agreements with private investors are vested in TII (for national roads) and each local authority (for regional and local roads) under Part V of the Roads Act 1993 (as amended by the Planning and Development Act 2000 and the Roads Act 2007).
The recent decision on VAT is in relation to state-owned toll roads such as where TII is the toll charger. The position adopted by TII in relation to the M50 and the Dublin Port Tunnel, following the initial finding, it absorbed the cost of VAT within the pre-existing tolls and did not impose an increased charge. In other words, VAT was shown as part of the total toll charge. From 1st April 2017, the toll charge will no longer show a VAT element. There is no variation in the overall cost and there has been no variation in the overall toll cost since 2010.
Noting the above position, I have referred the matter to TII for a more detailed reply. Please advise my private office if you do not receive a reply within 10 working days.
The referred reply under Standing Order 42A was forwarded to the Deputy.
