Pearse Doherty (Donegal, Sinn Fein)
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124. To ask the Minister for Finance the estimated cost to the Exchequer of extending the VAT cut on apartment sales to forward-funding deals; the estimated number of apartments this will affect; and if he will make a statement on the matter. [64391/25]

Simon Harris (Wicklow, Fine Gael)
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The Department does not have data on how many apartments are or may in the future be provided for under various funding or contractual arrangements.

The estimates for this measure reflects a very prudent approach, with the assumption made that all qualifying apartments would be covered by the 9% rate. As such there is no additional cost to the exchequer arising from this extension. As data on actual sales of apartments is received the estimates may be revised. Officials will continue to monitor the relevant data as it becomes available.