Tax Collection
Dail Éireann — 2025-07-15
============================================================

Paschal Donohoe (FG), Dublin Central

I cannot comment on decisions that will be announced on budget day. Deputy Brennan raised the particular issue of the 5% rate for the apartment sector.
I have been advised by my officials in this area that if any attempt were to be made to move apartments down to 5%, other goods that are sold at the middle VAT rate would need to be moved down to 5% as well. That would have a particular effect on decisions we make with regard to food, accommodation and hospitality.
I am advised that we cannot make a decision on a 5% rate for an apartment dwelling in isolation of the fact that we would need to move other parts of our economy down to the same rate with an extremely significant cost behind that. As I said, any such decisions will be considered carefully and announced in early October.

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-07-15/debate/main
Retrieved: 2026-08-31T01:00:50+00:00
Sitting date: 2025-07-15