Brendan Griffin (Kerry South, Fine Gael)
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150. To ask the Minister for Finance further to Parliamentary Question No. 181 of 18 February 2014 (details supplied), the reason a reduced rate of 9% VAT applying to the construction of residential properties only would be difficult to administer; his views that the online revenue service would in fact easily facilitate the administration of such a system; and if he will make a statement on the matter. [27014/14]

Michael Noonan (Limerick City, Fine Gael)
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As you are aware, under EU and Irish VAT law it is not possible to apply the 9% VAT rate to construction of property other than housing. However, historically the same VAT rate applies to all construction in Ireland. I have no plans to apply different VAT rates to different construction services as this would lead to administrative complications and could lead to tax abuse. In addition, any reduction in the rate would come at a cost to the Exchequer.