Written answers

Tuesday, 4 November 2025

Department of Housing, Planning, and Local Government

Housing Schemes

Photo of Rory HearneRory Hearne (Dublin North-West, Social Democrats)
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1103. To ask the Minister for Housing, Planning, and Local Government if he is aware of delays to the progression of affordable purchase schemes as local authorities must now redo costing for affordable purchase considering the changes to the VAT on apartment sales; and if he will make a statement on the matter. [59326/25]

Photo of James BrowneJames Browne (Wexford, Fianna Fail)
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The reduction on the VAT rate on the sale of new apartments from 13.5 per cent to 9 per cent will contribute significantly to improving their viability which will help to stimulate supply and is an important addition to the suite of actions already being taken by Government to address the apartment viability challenge.

Apartments are an essential element of the housing system in light of compact growth requirements and improving affordability and choice across social housing, affordable purchase, cost rental and private market tenures.

The administration of affordable purchase schemes is a matter for local authorities. Any delays arising from reworking scheme finances during this transition phase to the new VAT rate applicable will be of short duration and once off in nature.

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