Frances Fitzgerald
Question:73 Ms F. Fitzgerald asked the Minister for Finance the plans, if any, he has to review VAT on mobile homes and caravans. [9502/97]
Written Answers. - VAT Review.
I have no plans to review the VAT provisions on mobile homes and caravans. The position is that, in general, caravans and mobile homes are taxed at the standard rate of 21 per cent.
However, the supply and erection on a permanent site of mobile homes may, in certain circumstances, be treated by the Revenue Commissioners as the provision of a building, and the reduced rate of 12.5 per cent applies. In addition, if a mobile home is installed for use as permanent accommodation after its supply, the difference between the two rates of VAT may be refunded in accordance with the provisions of VAT (Refund of Tax) (No. 12) Order 1980, S.I. No. 262 of 1980.