James Lawless (Kildare North, Fianna Fail)
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147. To ask the Minister for Finance the reason an imported houseboat from the UK for the sole purpose of principal private residence is subject to 23% VAT in view of the fact that other mobile dwellings such as caravans, motor homes and so on are subject to 13% VAT if used as a primary dwelling; and if he will make a statement on the matter. [8457/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. The VAT Consolidation Act 2010, as amended, provides for the application of the standard rate of VAT, currently 23%, to the supply of a house boat, caravan or mobile home.

I am advised by the Revenue Commissioners that the Value-Added Tax (Refund of Tax )(No 262) Order, 1980 provides for a refund of VAT in respect of the excess of the of 13.5% on the purchase of a caravan, mobile home or similar structure, if used as a permanent residence and fulfils certain conditions to the satisfaction of the Revenue Commissioners as set out in the Order. The Order does not include a vessel such as a house boat and I am constrained by the requirements of EU law from expanding this Order.