Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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92. To ask the Minister for Communications, Climate Action and Environment the amount of VAT paid on solar panels in schemes administered by his Department.. [25819/22]

Eamon Ryan (Dublin Bay South, Green Party)
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The Sustainable Energy Authority of Ireland (SEAI) administers grants under the Micro Generation Support Scheme in relation to Solar PV on behalf of my department.

The MSS domestic solar PV grant scheme commenced on the 16th February 2022. Domestic applicants can apply to the SEAI for a grant towards the cost of installing solar PV equipment, up to a maximum of €2,400. Solar PV is also one of a range of measures funded under the SEAI Communities Energy Grant Scheme which makes grant funding available to improve the energy efficiency of the building stock and is open to domestic and non-domestic applications, including from community organisations.

Up to the end of February this year, the SEAI has supported the installation of Solar PV for 9,674 homes and 380 community projects representing over 76MW of installed capacity from over 200,000 solar panels. In 2021, 16.5 MW of solar PV was installed under the domestic solar PV scheme comprising 4,078 installations, saving 4,339 tons of lifetime CO2 emissions. Applications from domestic households in Q1 2022 have increased by 300% from the same period in 2021, and the amount of grant support provided has increased by 100%. I have provided a budget of €14 million and so far this year 4,926 applications have been supported at a cost of €3.67 million.

In relation to VAT rules, these are a matter for the Department of Finance and the Office of the Revenue Commissioners (www.revenue.ie). I am informed that the current rate for solar PV retail products is the standard rate of 23% and the rate on Solar Supply and Install is 13.5%. Grant amounts available through the SEAI take account of costs inclusive of VAT.