Tax Rebates

Dáil Éireann Debate, Tuesday - 1 June 2021

Tuesday, 1 June 2021

Questions (267)

Imelda Munster

Question:

267. Deputy Imelda Munster asked the Minister for Finance if he will consider the introduction of a VAT rebate for static mobile home owners who have had to pay full fees for 2020 and 2021 despite not having access to their mobile homes for significant periods during that time; and if he will make a statement on the matter. [29580/21]

Written answers

Minister for Finance

As the Deputy may be aware under Irish legislation, there is no entitlement to a refund of VAT for non-business activities. Therefore, in line with section 59 of the VAT Consolidation Act 2010 mobile home owners would not be entitled to such a refund.