Written answers
Tuesday, 29 November 2016
Department of Housing, Planning, Community and Local Government
Social and Affordable Housing
Clare Daly (Dublin Fingal, Independent)
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270. To ask the Minister for Housing, Planning, Community and Local Government if builders contracted to build social housing units pay VAT on the materials used in construction; and if this cost is then included in the estimate of costs of unit construction. [37046/16]
Simon Coveney (Cork South Central, Fine Gael)
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Taxation policy is a matter for the Minister for Finance. Nevertheless, my Department understands that VAT is charged on the supply of materials used in construction of residential properties, including those used for the purposes of social housing. Tenders awarded by local authorities for the provision of social housing include all costs associated with their procurement contracts.
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