Pearse Doherty (Donegal, Sinn Fein)
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179. To ask the Minister for Finance the way in which the annual rent of a mobile home is affected by the changes to VAT made in budget 2019; and if he will make a statement on the matter. [44819/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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There has been no change to the application of VAT in respect of the provision of long term hire of a mobile home, which is subject to the standard rate of VAT, currently 23%.

As announced in the Budget, the second reduced VAT rate of 9% will increase to 13.5% on certain goods and services, supplies of catering and restaurant services, tourist accommodation, hotel and other holiday accommodation. Mobile homes rented out on a short-term basis to holiday makers fall under this category.