Written answers
Tuesday, 30 April 2024
Department of Finance
Tax Exemptions
Matt Carthy (Cavan-Monaghan, Sinn Fein)
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238. To ask the Minister for Finance if he will exempt capital works at grassroots sports facilities from VAT or introduce a rebate scheme in order to ensure that clubs get the maximum benefit from sports capital grants and other funding sources; and if he will make a statement on the matter. [19120/24]
Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy will be aware, the VAT treatment of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the EU VAT Directive it is not possible for Ireland to exempt capital works at grassroots sports facilities from VAT or introduce a VAT refund scheme for sports facilities.
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