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Dáil Éireann Debate, Tuesday - 29 September 2026

Tuesday, 29 September 2026

Questions (318, 320)

Michael Healy-Rae

Question:

318. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance will he restore the 9% VAT rate for the letting of camping and touring pitches to tourists using their own camping equipment at Fáilte Ireland-registered and approved caravan and camping parks. [68378/26]

View answer

Michael Cahill

Question:

320. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will consider restoring the 9% VAT rate for the letting of camping and touring pitches at Fáilte Ireland-registered and approved caravan and camping parks as part of Budget 2027; if he has assessed the potential impact such a measure will have on affordability for Irish families, regional tourism, rural employment and Ireland's competitiveness in the European camping market; and if he will make a statement on the matter. [68454/26]

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Written answers

I propose to take Questions Nos. 318 and 320 together.

The Deputies should be aware, it is long-established practice that the Minister for Finance does not comment on matters that may be subject to Budget decisions.

I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide a costing for the measures outlined above using information provided on tax returns alone.

Changes to VAT rates may be estimated using Revenue’s Ready Reckoner. The Ready Reckoner is available on the Revenue website at:

https://www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx. An update of the Ready Reckoner is due to issue in the coming weeks.

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