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Dáil Éireann debate -
Thursday, 22 Jun 1967

Vol. 229 No. 8

Ceisteanna—Questions. Oral Answers. - Tax Exemption for Building Timber.

26.

asked the Minister for Finance if he will arrange that deals used in the building of houses be excluded from turnover and wholesale tax, having regard to the fact that over 90 per cent of softwood purchases are for building purposes.

A substantial number of important building materials have already been exempted both from turnover tax and wholesale tax. I regret that I am precluded by budgetary considerations from granting further exemptions in this field.

Does the Minister realise this is costing house purchasers a considerable amount of money?

The position is as I have stated. Many building materials are already exempt from tax.

This is a very important part of building.

The following building materials are exempt from both turnover and wholesale tax: sand, gravel, cement, stone, concrete blocks, bricks, roofing and floor tiles, roofing and dampcourse felts, drainage and sewer pipes, plaster and plasterboard, corrugated sheets, flat asbestos cement sheets, pre-cast units of concrete or asbestos cement, tar, asphalt, bitumen and pitch, structural steel and aluminium, curtain walling, piling, scaffolding, and various items of constructional machinery, such as excavators, bulldozers, concrete mixers, etc.

Then deal should not be made an exception.

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