Value Added Tax Consolidation Act 2010 section 52

General rule on exempted activity

Section 52 provides that VAT is not chargeable on exempted activities and gives the Minister for Finance power to declare additional activities as exempt by order.

• VAT is not chargeable on any exempted activity — exempted activities are defined in section 2(1) and listed in Schedule 1, and also include certain supplies of immovable goods not taxable under Part 11.
• The Minister for Finance may by order declare the supply of any goods or services to be an exempted activity, effectively amending the scope of exemptions beyond those already listed in Schedule 1.
• The Minister may also amend or revoke any such order, including a previous amending or revoking order.
• Any order made under this section must be laid before Dáil Éireann and may be annulled by resolution within 21 sitting days of being laid.