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Tax Code

Dáil Éireann Debate, Thursday - 18 December 2025

Thursday, 18 December 2025

Ceisteanna (193)

Colm Burke

Ceist:

193. Deputy Colm Burke asked the Tánaiste and Minister for Finance if the reduction of VAT on residential construction from 13.5% to 9% now applies beyond the point of sale and to the point of construction as housing agencies may own the land, and many valuable housing projects would not have benefitted from the change otherwise; and if he will make a statement on the matter. [70855/25]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware the 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.

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