John Bruton
Question:68 Mr. J. Bruton and Mr. J. Mitchell asked the Minister for Finance the comparative level of VAT levied on (a) electricity, (b) coal, (c) other fuels and (d) materials for insulation.
Written Answers. - VAT Levy on Fuels/Insulation Materials.
The comparative levels of VAT are as follows:
(a) Elextricity, 12½ per cent;
(b) Coal, 12½ per cent;
(c) Other fuels (including peat, gas and hydrocarbon oil), 12½ per cent;
(d) Insulation materials,
—if supplied separately, 21 per cent;
—if supplied and fitted as part of a building where the building services element is one third or more of the total cost, 10 per cent.