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VAT exemptions are applied in Ireland to the following:

1. Ìý

   •ÌýÌýÌýÌý Financial services consisting of:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý transferring or otherwise dealing in stocks, shares, debentures and other securities (other than documents establishing title to goods);

   2. Ìý

      –ÌýÌýÌýÌý the arranging for, or the underwriting of, an issue of stocks, shares, debentures and other securities (other than documents establishing title to goods);

   3. Ìý

      –ÌýÌýÌýÌý the operation of any current, deposit or savings account and related activities;

   4. Ìý

      –ÌýÌýÌýÌý the issue, transfer or receipt of, or any dealing in, currency, bank notes and metal coins, in use as legal tender in any country, except where supplied as investment goods or as collectors' pieces;

   5. Ìý

      –ÌýÌýÌýÌý the granting and negotiating and management of credit, credit guarantees and other security for money;

   6. Ìý

      –ÌýÌýÌýÌý undertaking of certain investment and trust schemes; and

   7. Ìý

      –ÌýÌýÌýÌý services supplied in relation to credit card, charge card or similar scheme.

3. Ìý

   •ÌýÌýÌýÌý Children's or young people's education, school or university education, vocational