Financial Resolution No. 4: Value-Added Tax

1 contribution · 1 speaker · 105 words

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The supply of housing, as part of a social policy, being the supply of an apartment, used or to be used for residential purposes, in an apartment block within the meaning of section 31E of the Stamp Duties Consolidation Act 1999.”, and (ii) in Part 3, by the substitution of the following paragraph for paragraph 14: “14. Subject to paragraph 9A, the supply of immovable goods used or to be used for residential purposes.”. (2) THAT this Resolution shall have effect on and from 8 October 2025. (3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

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paragraph 12

caa 3

insertion 4

cab 3

consolidation 2

apartment 2

immovable 1

used 4

supply 3

goods 2

after 4

schedule 2

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FG Helen McEntee

I move:

(1) THAT the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), be amended—

(a) in section 46(1) –

(i) in paragraph (a), by the insertion of “(cab),” after “(caa),”,

(ii) in paragraph (c), by the insertion of “, (cab)” after “(caa)”, and

(iii) by the insertion of the following paragraph after paragraph (caa):

“(cab) during the period from 8 October 2025 to 31 December 2030, 9 per cent in relation to goods of a kind specified in paragraph 9A of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);”,

and

(b) in Schedule 3 –

(i) in Part 2, by the insertion of the following paragraph after paragraph 9:

"Housing as part of a social policy.

9A. The supply of housing, as part of a social policy, being the supply of an apartment, used or to be used for residential purposes, in an apartment block within the meaning of section 31E of the Stamp Duties Consolidation Act 1999.”,

and

(ii) in Part 3, by the substitution of the following paragraph for paragraph 14:

“14. Subject to paragraph 9A, the supply of immovable goods used or to be used for residential purposes.”.

(2) THAT this Resolution shall have effect on and from 8 October 2025.

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).