Pearse Doherty (Donegal, Sinn Fein)
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161. To ask the Minister for Finance if he will consider waiving VAT on repair costs associated with properties affected by mica; and if he will make a statement on the matter. [48685/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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VAT is a tax on consumption and is applied to supplies made by a person and not to supplies received by them.  This is a feature of the VAT system itself, and as the Deputy will be aware it is not possible under EU VAT law, with which Irish VAT law must comply, to introduce VAT exemption based on services received, nor to introduce an exemption based on the recipient of a service. Therefore it is not possible to waive VAT on repair costs associated with properties affected by MICA.