188. Deputy Neasa Hourigan asked the Minister for Finance whether he has considered using the tax system to incentivise the repair and restoration of buildings over their demolition by adjusting the VAT rate applied to demolition projects to 23% while keeping repair and renovation activities at the reduced rate of 13.5%; and if he will make a statement on the matter. [41372/24]

Summary

188. Deputy Neasa Hourigan asked the Minister for Finance whether he has considered using the tax system to incentivise the repair and restoration of buildings over their demolition by adjusting the VAT rate applied to demolition projects to 23% while keeping repair and renovation activities at the reduced rate of 13.5%; and if he will make a statement on the matter. [41372/24]

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• Tax Code

  xml · EN · 15 October 2024

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