Malcolm Byrne (Wicklow-Wexford, Fianna Fail)
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252. To ask the Minister for Finance for an update on the roll-out of the tax credit for unscripted television productions; and if he will make a statement on the matter. [36226/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Tax Credit for Unscripted Productions provides a corporation tax credit for expenditure incurred on the development of unscripted programmes and will be available at a rate of 20% of certain production expenditure up to a maximum limit of €15 million per project.

The incentive is designed to support the expression of Irish and European culture in the fast-growing unscripted sector and to grow Ireland’s audio-visual industry by attracting international investment as well as encouraging increased activity in the domestic space.

The credit was introduced as part of Finance Act 2024 subject to a commencement order pending European Commission Approval. The Commission was notified of the incentive in February 2025, with approval received, earlier than expected, in June 2025.

The Regulations necessary to underpin the measure are now being drafted with a view to commencement of the credit in early course.

Paul Lawless (Mayo, Aontú)
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253. To ask the Minister for Finance if his Department has looked at the possibility of lowering the VAT rate on construction materials to address the cost of building; and if he will make a statement on the matter. [36234/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within those listed in Annex III, in respect of which Member States may apply a lower rate. The Directive also allows for a Member State’s historic VAT treatment to be maintained under certain strict conditions.

In line with these rules, Ireland applies the reduced rate, currently 13.5%, to the supply of all property including residential housing, to construction services (including fixtures installed as part of a services contract, provided the goods cost no more than two-thirds of the contract price), and to ready-to-pour concrete and certain concrete blocks.

A zero rate of VAT is applied on the supply and installation of solar panels on private dwellings. In addition the supply and installation of heat pump systems has been reduced to 9%.

In general, other building materials are liable to VAT at the standard rate. It is not possible to apply a reduced VAT rate to such building materials.

Suppliers who are required to charge VAT on sales of new homes are generally entitled to full recovery of any VAT incurred in the development of that property, including for example VAT at the standard rate on building materials used. Generally, sales of second-hand homes are exempt from VAT, which means no VAT is charged on their sale and there is no recovery of VAT on any costs incurred in the sale of the property.