Damian is quite correct and my further observation = I
had the opportunity to visit Ireland and study both
the energy industry and the manufacturing industry.
The VAT (value added tax) is really a neutral tax and
has not hurt innovation nor the economy. I then
travled to England, France, and Spain and found that
all economies relatively healthy.

As a matter of fact the Energy Policies in Europe are
quite environmental "friendly" and comfort with diesel
and thus biofuels quite advanced.

Good luck to all.
P. Wolfe
--- [EMAIL PROTECTED] wrote:

> [EMAIL PROTECTED] wrote:
> 
> 
> <  =========================================
> <  Hi Damian,
> <  
> <  Being from the USA (meaning ignorant <grin>), I
> would like more
> <  information on the VAT. I did a search and found
> a definition:
> < 
>
http://www.eurunion.org/legislat/VATweb.htm#Definition
> <  
> <  >From reading the link, I have made the
> assumption that if a person in
> <  Ireland purchases a pellet heating system that
> was manufactured in another
> <  member state (example- France), that person would
> have to pay a 21% VAT?
> <  
> <  But, if a person purchases a pellet heating
> system that was manufactured
> <  in their own country (Ireland), they don't have
> to pay the 21% VAT?
> <  
> <  Am I thinking correctly?
> <  
> <  Thanks,
> <  Ron B.
> 
> Hi Ron,
> 
> VAT charged on most goods @21% and services @13%
> regardless of country of origin, VAT can be claimed
> back by self employed and companies against overall
> annual taxation, overseas companies are VAT free to
> attract investment.
> 
> Best regards,
> 
> dD
> 
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> 
> 
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