147. Deputy James Lawless asked the Minister for Finance the reason an imported houseboat from the UK for the sole purpose of principal private residence is subject to 23% VAT in view of the fact that other mobile dwellings such as caravans, motor homes and so on are subject to 13% VAT if used as a primary dwelling; and if he will make a statement on the matter. [8457/18]

Summary

147. Deputy James Lawless asked the Minister for Finance the reason an imported houseboat from the UK for the sole purpose of principal private residence is subject to 23% VAT in view of the fact that other mobile dwellings such as caravans, motor homes and so on are subject to 13% VAT if used as a primary dwelling; and if he will make a statement on the matter. [8457/18]

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• VAT Rate Application

  xml · EN · 20 February 2018

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