Timmy Dooley (Fianna Fail)
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VAT on repairing and upgrading a building in Ireland is different to the rate in the UK. The relevant figure may not be one that our witnesses have off the cuff but they might provide that to us. There is a difference in how VAT is applied depending on the cost above which a property requires renovation. I have heard the situation in Ireland makes it less interesting for those who would seek to upgrade a house or a building on the residential side.