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Ireland · Question · written

PQ 162

162. Deputy Mattie McGrath asked the Minister for Finance if the Revenue Commissioners' practice or interpretation is that agricultural buildings' non-residential immovable goods are subject to the two thirds rule for VAT purposes; and if the Revenue Commissioners implement this position in practice. [53029/13]

askedIreland· Dáil Éireann· EN

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10 December 2013

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10 December 2013

Summary

162. Deputy Mattie McGrath asked the Minister for Finance if the Revenue Commissioners' practice or interpretation is that agricultural buildings' non-residential immovable goods are subject to the two thirds rule for VAT purposes; and if the Revenue Commissioners implement this position in practice. [53029/13]

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VAT Rate Application

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