Thursday, 16 May 2019
Department of Finance
VAT Rate Application
46. To ask the Minister for Finance if under the VAT directive it is possible to charge a different or reduced rate for the sale of apartments to the sale of other types of residential properties; and if he will make a statement on the matter. [21201/19]
The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. Under the EU VAT Directive it is not permissible to differentiate between the supply of different types of residential property, such as apartments and houses, for the purpose of applying VAT rates.