Peadar Tóibín (Meath West, Aontú)
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312. To ask the Minister for Finance if a farmer who sells rights to a phone mast on their land to a private company is exempt from paying VAT on the sale of the phone mast by virtue of the fact that they are a farmer; and if he will make a statement on the matter. [63602/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply.  In general, the EU VAT Directive provides that supplies of goods and services are chargeable to VAT at the standard rate.

I am advised by Revenue that, in general, the supply of rights to a phone mast by a VAT-taxable person is a taxable event and subject to the standard rate of VAT, which is currently 23% in Ireland.  However, the letting/leasing by a farmer of the land on which a phone mast is situated could be exempt.

Without additional information in relation to this particular transaction it is not possible to definitively answer the Deputy’s question.