Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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The Minister for Finance, Deputy Michael McGrath, has informed me that he wishes to make a personal explanation pursuant to Standing Order 56.

Michael McGrath (Cork South Central, Fianna Fail)
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In accordance with Standing Order 56, I wish to correct the record of the House concerning a response I gave on 18 April in the course of the Dáil debate on the Financial Resolution to apply a 0% rate of VAT to the supply and installation of solar panels from 1 May 2023. Deputy O'Donoghue sought to clarify if the proposed measure was only for supply and installation of solar panels or if the 0% rate would also apply to the supply of solar panels without installation. Based on the indications I had at the time, I stated that it would apply to both supply of solar panels as well as to the supply and installation. Following this debate, Revenue guidance on this matter was issued on 28 April and clarified that for the 0% rate to apply, the supply of the solar panels and their installation must be the responsibility of the same business through a supply and install contract. The guidance makes it clear the standard rate of VAT, which is 23%, will apply to the supply of solar panels if there is no installation contract in place with the supply of the goods. Revenue has confirmed that this position is required as the wording of the European VAT directive, with which Irish VAT must comply, specifies that the 0% rate can only apply to the supply and installation and therefore supply without installation must remain at the standard rate of VAT. Unfortunately, I did not have that detail in advance of the debate on the Financial Resolution. The effect of this guidance is that my statement to the House on 18 April on this specific issue was incorrect. I am happy to clarify the matter and correct the Dáil record today. I have also written to Deputy O'Donoghue to clarify it. I hope this clarifies the matter for the House. I thank the Ceann Comhairle for affording me the opportunity to clarify this factual matter.

Mattie McGrath (Tipperary, Independent)
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May I raise a point of clarification?

Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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No, the Deputy may not.

Mattie McGrath (Tipperary, Independent)
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Please. A point of clarification.

Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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There cannot be any points of order or clarification on Standing Order 56.

Mattie McGrath (Tipperary, Independent)
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It is a simple question. Who is running this country?

Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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No. We cannot-----

Mattie McGrath (Tipperary, Independent)
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Is it the Minister or Revenue?

Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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Deputy, we cannot-----

Mattie McGrath (Tipperary, Independent)
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This is scandalous. We roll out a big announcement-----

Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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Please, Deputy.

Mattie McGrath (Tipperary, Independent)
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-----and now we find there will be a 23% VAT rate for people who do not have an installer. It is shocking. It is more codology from the Green Party.

Seán Ó Fearghaíl (Kildare South, Ceann Comhairle)
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Deputy, you are out of order.

Mattie McGrath (Tipperary, Independent)
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I may be but they are well out of order too.