Dáil Éireann Debate, Thursday - 18 December 2025
357. Deputy Colm Burke asked the Tánaiste and Minister for Finance if his Department has now agreed with the Department of Finance where housing agencies have entered into agreements with building contractors for both the purchase and the building of apartments, that the VAT rate is now reduced to 9% both for the building and the site costs; and if he will make a statement on the matter. [65821/25]
View answerThe temporary 9% rate of VAT on the supply of apartments came into effect on budget night. This measure was extended to the construction of apartments, and the supply and construction of apartment blocks, including student accommodation from 26 November 2025. The 9% rate will apply until 31 December 2030. In the case of dual contracts (for site and building services) both elements will be covered by the 9% VAT rate.
