Value Added Tax Consolidation Act 2010 Schedule 6

Activities listed in Annex 1 of the VAT Directive

Schedule 6 lists the commercial activities, drawn from Annex I of the VAT Directive, in respect of which the State and public bodies are treated as taxable persons and must account for VAT.

• Schedule 6 reproduces the thirteen categories of commercial activity set out in Annex I of the VAT Directive, ranging from telecommunications and utilities to travel agency and broadcasting services.
• Where the State or a public body carries on any of these listed activities, it is brought within the scope of VAT in the same way as a private-sector operator, preventing a competitive distortion.
• The list covers both goods and services, including the supply of water, gas, electricity and thermal energy, the transport of goods and passengers, warehousing, and the organisation of trade fairs and exhibitions.
• The schedule operates in conjunction with section 14 of VATCA 2010, which sets out the general rules on when the State and public bodies are, and are not, regarded as taxable persons.