Section 6 Exemptions

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(1) Tax shall not be chargeable in respect of any exempted activity.

What activities are exempt from VAT?

(1) The activities listed in the First Schedule are exempt from VAT.

(2)(a) The Minister may by order declare the [supply of goods or services]¹ of any kind to be an exempted activity.

(b) The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.

(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Amendments

1 Substituted by Value-Added Tax (Amendment) Act 1978 section 30(2) and Schedule 2 from 1 March 1979.

Who has the power to determine "exempt" status and what is the effect of exemption?

(2) The Minister for Finance may make an order declaring an activity to be exempt from VAT....

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