Colm Burke (Cork North Central, Fine Gael)
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72. To ask the Minister for Finance if all assistive technology and mainstream technology devices have been made exempt from VAT for persons who are blind or vision impaired, as is recommended in a report (details supplied); and if he will make a statement on the matter. [56407/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the provisions of EU VAT law, with which Irish VAT law must comply.

There is no provision in the VAT Directive to exempt the supply of assistive technology and mainstream technology devices. However, there is a VAT refund order in place (Refund Order (No.15) 1981) which provides for the refund of VAT on goods purchased for use by disabled persons suffering a specified degree of disablement. An application can be made to the Revenue Commissioners under this Refund Order for a refund of VAT incurred on assistive technology and mainstream technology devices, which are for the use of a person who is blind or vision impaired.

Pearse Doherty (Donegal, Sinn Fein)
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73. To ask the Minister for Finance the number of rental properties disposed of in each of the years 2016 to 2020 and to date in 2021 in circumstances in which those properties were acquired between 7 December 2011 and 31 December 2014 and as such are not subject to capital gains tax under section 604A of the Taxes Consolidation Act 1997. [56469/21]

Pearse Doherty (Donegal, Sinn Fein)
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74. To ask the Minister for Finance the number of residential properties disposed of in each of the years 2016 to 2020 and to date in 2021 in circumstances in which those properties were acquired between 7 December 2011 and 31 December 2014 and as such are not subject to capital gains tax under section 604A of the Taxes Consolidation Act 1997. [56470/21]

Pearse Doherty (Donegal, Sinn Fein)
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75. To ask the Minister for Finance his views on whether the reduction in capital gains tax relief for properties held for more than seven years in circumstances in which they have been acquired between 7 December 2011 and 31 December 2014 under section 604A of the Taxes Consolidation Act 1997 is acting as a tax incentive and contributing towards the sale of rental properties; and if he will make a statement on the matter. [56471/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 73, 74 and 75 together.

The Deputy has requested the number of rental and residential properties disposed of in each of the years 2016 to 2020 and to date in 2021 in circumstances in which those properties were acquired between 7 December 2011 and 31 December 2014 and as such are not subject to capital gains tax under section 604A of the Taxes Consolidation Act 1997.

I am advised by Revenue that the available information in relation to section 604A Capital Gains Tax (CGT) relief is published at: www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/relief-on-disposal-of-certain-land-or-buildings.pdf. Tax returns do not detail the individual properties disposed of, or the gains on these disposals. However, the numbers of claimants by sector and by asset type are detailed in the statistics published by Revenue.

The Deputy will be aware that Finance Act 2012 introduced section 604A of the Taxes Consolidation Act, 1997 which provides for relief from CGT on the disposal of certain land and buildings. The rationale for the introduction of the measure was to stimulate activity in the property market at that period in time, when there were few transactions taking place.

This relief was amended in Finance Act 2017 for disposals made on or after 1 January 2018, to provide that gains on land and buildings acquired between 7 December 2011 and 31 December 2014 are not chargeable gains where the land or buildings are held for at least 4 years and up to 7 years from the date they were acquired. This change was aimed at reducing any impact the original provision could possibly have on limiting the supply of development land available for sale by incentivising delayed sales to maximise relief.

In response to the Deputy's question in Dail Question No. 75 (Ref: 56471/21), I don't think there is any indication that this capital gains tax relief is acting as a tax incentive and contributing towards the sale of rental properties.

The Government’s current focus is on the comprehensive 'Housing for All' plan. In relation to property-based reliefs more generally, taxation is only one of the policy levers available to the Government through which to boost overall housing supply. In line with my Department's Tax Expenditure Guidelines, consideration of whether a tax measure is the most appropriate policy tool for a given purpose is required. The presumption should be that non-tax measures should be considered before the use of a tax–based measure.

Housing for All is intended to deliver more homes of all types for people with different housing needs, including those who wish to rent at an affordable price. The Government has committed to, amongst other things, an average of 2,000 new ‘cost rental’ homes every year, with targets of rents being at least 25 per cent below market level, as well as a rent value freeze to 2024 by linking any increases in Rent Pressure Zones to inflation.