267. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he has conducted an impact assessment on a proposed 0% VAT rate for construction materials to lower the cost of building new homes; his views on whether such a measure would more effectively stimulate supply than the current 9% VAT rate applied only to completed apartments; the estimated cost to the Exchequer of zero-rating these materials for the duration of the current Dáil term; and if he will make a statement on the matter. [17811/26]

Summary

267. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he has conducted an impact assessment on a proposed 0% VAT rate for construction materials to lower the cost of building new homes; his views on whether such a measure would more effectively stimulate supply than the current 9% VAT rate applied only to completed apartments; the estimated cost to the Exchequer of zero-rating these materials for the duration of the current Dáil term; and if he will make a statement on the matter. [17811/26]

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• Tax Code

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