Tax Code

Tuesday, 23 June 2026

Questions (255)

Cathal Crowe

Question:

255. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider introducing a targeted value added tax (VAT) exemption, reduction, or zero-rating mechanism for homeowners rebuilding their primary residences vis-à-vis the defective concrete blocks enhanced grant scheme; and if he will make a statement on the matter. [47378/26]

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Written answers

Tánaiste and Minister for Finance

The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. It is not possible under the EU VAT Directive to provide for an exemption, VAT reduction or zero VAT rate in the circumstances set out by the Deputy.