James Lawless
Question:332. Deputy James Lawless asked the Minister for Finance if he will examine a matter (details supplied); and if he will make a statement on the matter. [27067/23]
View answerTuesday, 13 June 2023
Questions (332, 334, 382)
Catherine Murphy
Question:334. Deputy Catherine Murphy asked the Minister for Finance if, in the context of the date that zero value added tax was introduced for solar panels, he and or his officials can apply a retrospective element to the scheme to year commencing 2023 for persons that paid VAT on the solar products earlier this year; and if he will and or has consulted with the Revenue Commissioners in respect of retrospection on the VAT rate application. [27072/23]
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Matt Carthy
Question:382. Deputy Matt Carthy asked the Minister for Finance if any mechanisms exist to provide VAT refunds to those people in receipt of supply and installation of solar panels for private dwellings between January and April of this year; if any consideration has been given to such; and if he will make a statement on the matter. [27999/23]
View answerWritten answers
I propose to take Questions Nos. 332, 334 and 382 together.
As the Deputy will be aware, the Dáil passed a Financial Resolution on 18 April 2023 to allow this important measure in relation to solar panels to come into effect on 1 May 2023.
As I have previously stated, the zero rate of VAT for solar panels can only operate from that date forward. I have no discretion to apply this measure on a retrospective basis. The Revenue Commissioners have confirmed this position.