Thursday, 7 November 2019
Department of Finance
VAT Rate Application
54. To ask the Minister for Finance if rules apply selectively under European Union VAT to a reduction on the rate of VAT to specific categories of house purchases, namely those bought by first-time buyers; and if he will make a statement on the matter. [45915/19]
I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply.
Under the Directive it is not permissible to differentiate the supply of new residential property for different buyers, such as first-time buyers, for the purpose of applying VAT rates.