asked the Minister for Finance the amount of VAT now collected on the erection of an £8,000 dwelling house.
Ceisteanna—Questions. Oral Answers. - VAT on House.
15.
The value-added tax collected on the erection of an £8,000 house is £233.
Was there an increase in 12 months?
No. The Deputy will be very glad to know that when he asked this question in 1975 the figure was £236. That has been reduced.
Has it been increased?
We have given a reduction.
Is the Minister talking about a house being erected by a contractor or by a private individual on which VAT has to be paid on particular items?
I am dealing with the erection of a dwelling house costing £8,000.
Can the Minister say what is the VAT collected on an £8,000 house which has been erected by a private individual who has bought the material himself?
If the construction work substantially involves the supply of goods rather than the labour content it may be regarded as the delivery of goods, in which case the VAT rate would be different.
Will the Minister accept that the VAT collected on material on an £8,000 house is far greater than £233?
I have told the Deputy that the tax collected on the erection of an £8,000 house is £233.
That is where a builder erects them. Would the Minister say what would be the position where a private individual erected such a house?
No, it is not possible to say because I have not a breakdown of materials that would go into any particular property.
What kind of cooking and heating facilities are in that £8,000 house the Minister has given as an example?
The £8,000 house, I take it, is a normal £8,000 house. Therefore, it would contain the normal heating and cooking facilities.
What kind of heating and cooking facilities are in that house the Minister is using as an example?
This rate is charged upon the selling price of the house. It is irrelevant where this VAT rate applies; it is a special concessionary rate. It is irrelevant what type of material goes into the building in question.