Terence Flanagan (Dublin North East, Independent)
Link to this: Individually | In context | Oireachtas source

101. To ask the Minister for Finance his plans to provide tax credits and supports for owners of car garages providing repairs for second hand cars as there is a shortage of such garages; and if he will make a statement on the matter. [54971/13]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

There are no specific measures in the area of corporation tax targeted at this particular sector. The full range of corporation tax reliefs are however open to all corporate tax payers regardless of the sector they operate in.

The Deputy may also be aware that car repair garages are supported under the VAT code by the application of the reduced VAT rate of 13.5% to the supply of car maintenance and repair services.

I have no plans for any specific measures in relation to this sector at this time.