Dáil Éireann Debate, Tuesday - 29 November 2016
270. Deputy Clare Daly asked the Minister for Housing, Planning, Community and Local Government if builders contracted to build social housing units pay VAT on the materials used in construction; and if this cost is then included in the estimate of costs of unit construction. [37046/16]
View answerTaxation policy is a matter for the Minister for Finance. Nevertheless, my Department understands that VAT is charged on the supply of materials used in construction of residential properties, including those used for the purposes of social housing. Tenders awarded by local authorities for the provision of social housing include all costs associated with their procurement contracts.
