Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation
Dail Éireann — 2025-10-15
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Colm Burke (FG), Cork North-Central

I welcome the reduction in VAT from 13.5% to 9% in the building industry. I understand there is a technical issue, however. If a housing agency owns the land and engages a contractor to build apartments, the builder will have to collect 13.5% rather than 9%. This will have an adverse effect on a number of projects in the Taoiseach's constituency, with which he and I are familiar. The landowner engages with the contractor on a building contract. My understanding is that VAT is proposed on sales, not on construction. A detailed letter was sent to the Department of Finance last night by Property Industry Ireland, setting out where it needs appropriate amendments to deal with this issue. The owner of the land does not get the VAT reduction and will have to charge 13.5% on the building. I ask that this be clarified.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-10-15/debate/main
Retrieved: 2026-08-14T04:54:13+00:00
Sitting date: 2025-10-15