Written answers
Thursday, 22 September 2022
Department of Finance
Tax Code
Seán Canney (Galway East, Independent)
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232. To ask the Minister for Finance if he will consider exempting all community groups from paying VAT on goods and services to protect such groups given the current increase in costs; and if he will make a statement on the matter. [46559/22]
Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of a Budget decision.
Seán Canney (Galway East, Independent)
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233. To ask the Minister for Finance if he will consider a VAT rebate on domestic and commercial solar panel installation to encourage the further installation of such panels in the current energy crisis; and if he will make a statement on the matter. [46560/22]
Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of a Budget decision.
Seán Canney (Galway East, Independent)
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234. To ask the Minister for Finance if he will remove the commercial stamp duty definition rate of 7.5% on agricultural land and revise it in line with the residential stamp duty charge of 1% up to €1 million and 2% thereafter. [46561/22]
Paschal Donohoe (Dublin Central, Fine Gael)
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All land, including agricultural land, is classified as non-residential property for stamp duty purposes. Any re-categorisation of agricultural land as residential land for the purposes of stamp duty would be inconsistent with the application of stamp duty to other forms of business.
It may interest the Deputy to know that there are a number of stamp duty related reliefs which are currently available to the farming community. These reliefs considerably reduce the applicable rate on agricultural land for qualifying acquisitions. These reliefs include Farm Consolidation Relief, Young Trained Farmer Stamp Duty Relief and Consanguinity Relief.
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