VAT on Waste Collection | Ciaran Cuffe

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25 October 2005	Finance	VAT on Waste Collection

Ciarán Cuffe asked the Minister for Finance if private waste contractors are obliged to charge value added tax on the provision of waste collection services; his views on whether contractors are complying with this requirement; and if he will make a statement on the matter.

Minister for Finance: Private waste contractors are obliged to register and account for VAT on their supply of waste collection services where their turnover in any period of twelve consecutive months exceeds or is likely to exceed €25,500. The rate of VAT appropriate to the collection and disposal of waste is 13.5%. Private contractors engaged by local authorities to provide waste collection services in their areas are obliged to obtain tax clearance certificates annually from Revenue. This helps to ensure that such contractors are compliant with their VAT obligations. There is no evidence to suggest that there is a general VAT compliance problem regarding the provision of waste collection services. However, waste contractors as with all other sectors are subject to Revenue's compliance and audit programmes, on a risk basis, and if the Deputy has evidence of non compliance, the Revenue Commissioners would be glad to have details about the matter.

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