Dáil Éireann Debate, Thursday - 4 December 2025
240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has carried out any analysis of the economic impact on school-transport and mixed-service bus operators arising from their exclusion from the VAT refund scheme for touring coaches; and if he will outline the findings of any such internal assessments. [68769/25]
Amharc ar fhreagra241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the extent to which Revenue’s VAT and customs treatment of buses has been considered. [68770/25]
Amharc ar fhreagra244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged with the Department of Transport regarding the tax implications identified by operators participating in Local Link and school transport tenders, particularly the inability to reclaim VAT on new buses; and if he will outline the nature and outcome of any such interdepartmental discussions. [68773/25]
Amharc ar fhreagra246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if any assessment has been carried out of the interaction between the VAT exemption for passenger transport and Ireland’s transport-sector decarbonisation targets; and if he will provide the conclusions of any such analysis. [68775/25]
Amharc ar fhreagra247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of licensed bus operators that have accessed the VAT 71 touring-coach refund scheme in each of the past five years; the total value refunded; and whether the Department has analysed the differential impact of this scheme on touring operators compared with school-transport and mixed-service operators. [68776/25]
Amharc ar fhreagraI propose to take Questions Nos. 240, 241, 244, 246 and 247 together.
The position in relation to the VAT refund scheme for touring coaches remains as outlined to the Deputy in response to Question 143 and 144 of 26 November 2025. I can confirm, given that position, that no analysis has been carried out of the economic impact of school-transport and mixed-service bus operators arising from their exclusion from the VAT refund scheme.
I can also confirm that no assessment has been carried out in relation to the interaction of the VAT exemption for passenger transport and Ireland’s transport-sector decarbonisation targets.
Revenue has provided data on operators who have availed of the VAT71 Scheme since 2021 as follows:
|
Classification 6 digit code |
Descriptions |
Year |
Customs €m |
Postponed Accounting for VAT €m |
VAT €m |
Total €m |
|
870210 |
With only compression-ignition internal combustion piston engine (diesel or semi-diesel) |
2025 |
1.7 |
16.8 |
1.6 |
20.1 |
|
|
|
2024 |
2.3 |
14.7 |
1.6 |
18.6 |
|
|
|
2023 |
1.2 |
9.2 |
1.5 |
11.9 |
|
|
|
2022 |
0.8 |
4 |
1.5 |
6.3 |
|
|
|
2021 |
0.4 |
1.7 |
0.7 |
2.8 |
|
870220 |
With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion |
2025 |
0 |
0 |
0 |
0 |
|
|
|
2024 |
0 |
0 |
0 |
0 |
|
|
|
2023 |
0 |
0 |
0 |
0 |
|
|
|
2022 |
0 |
1.1 |
0 |
1.1 |
|
|
|
2021 |
0 |
20.7 |
0 |
20.7 |
|
870230 |
With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion |
2025 |
0 |
1.4 |
0 |
1.4 |
|
|
|
2024 |
0 |
1.2 |
0 |
1.2 |
|
|
|
2023 |
0.2 |
0.8 |
0 |
1 |
|
|
|
2022 |
0 |
0 |
0 |
0 |
|
|
|
2021 |
0 |
0 |
0 |
0 |
|
870240 |
With only electric motor for propulsion |
2025 |
0 |
0.4 |
0 |
0.4 |
|
|
|
2024 |
0.4 |
2.4 |
0.1 |
2.9 |
|
|
|
2023 |
0 |
0.9 |
0 |
0.9 |
|
|
|
2022 |
0.3 |
4.9 |
0 |
5.2 |
|
|
|
2021 |
0.1 |
0.2 |
0 |
0.3 |
The number of claimants and value of claims under the Refund Order in the years 2021-2025 are presented in the table below:
|
Year |
Number of claimants |
Value of claims |
|
2021 |
23 |
€0.8m |
|
2022 |
67 |
€7.2m |
|
2023 |
85 |
€7.5m |
|
2024 |
128 |
€13.4m |
|
2025* (to 30/11/25) |
107 |
€15.8m |
