Anne Rabbitte (Galway East, Fianna Fail)
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64. To ask the Minister for Finance if vulture funds pay VAT on properties they sell; and if he will make a statement on the matter. [7517/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The sale of developed property by a developer, liquidator or any other party is generally liable to VAT at the 13.5% reduced rate.