Brendan Griffin (Kerry, Fine Gael)
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66. To ask the Minister for Finance his plans to facilitate the deduction of VAT at the point of sale for new vehicles for commercial customers with VAT registration (details supplied); and if he will make a statement on the matter. [29322/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that the supply of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In accordance with the VAT Directive the consideration paid for a supply of goods is chargeable to VAT at the time of supply.  The supply of a new motor vehicle is liable to VAT at the standard rate, currently 23%. Under the VAT Directive there is no scope to facilitate the zero rating of this supply at the point of sale on the basis that the customer is registered for VAT. 

As part of its risk based tax compliance programme, Revenue may identify significant or unusual VAT repayment claims and seek further information before processing the payment. Provided the taxpayer provides any requested explanations and documentation, repayments are normally processed very quickly. Revenue’s customer service standard is that 80% of VAT repayment claims are finalised within 10 working days.