Dáil Éireann Debate, Tuesday - 7 July 2020
162. Deputy Anne Rabbitte asked the Minister for Finance if he is considering the introduction of a VAT claim back on the purchase of materials related to crèches reopening post Covid-19; and if he will make a statement on the matter. [14013/20]
Amharc ar fhreagraI am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the VAT Directive, crèche services are exempt from VAT. As is the case with all VAT exempt businesses, crèches are not entitled to reclaim VAT on the purchase of materials used for their VAT exempt supplies, nor are they required to charge VAT on their fees.
