Dáil Éireann Debate, Tuesday - 13 June 2023
346. Deputy Eoin Ó Broin asked the Minister for Finance if he will outline, in tabular form, the amount of unpaid VAT and penalties imposed on defaulting yacht and pleasure boat owners for the previous three years; the VAT rate on yachts and pleasure boats; and the amount of revenue raised on yachts and pleasure boats in the past five years, in tabular form. [27174/23]
View answer347. Deputy Eoin Ó Broin asked the Minister for Finance the VAT rate on the purchase of private aircraft such as planes, jets, helicopters and so on; and the amount of revenue raised on private aircraft in the past five years, in tabular form. [27175/23]
View answer348. Deputy Eoin Ó Broin asked the Minister for Finance the number of car purchases that were subject to €23,000 or more in VAT for the years 2022 and to date in 2023, in tabular form. [27176/23]
View answer349. Deputy Eoin Ó Broin asked the Minister for Finance the number of car purchases that were subject to €18,400 or more in VAT for the years 2022 and to date in 2023, in tabular form. [27177/23]
View answerI propose to take Questions Nos. 346, 347 to 349, inclusive, together.
I am advised by Revenue that traders are not required to identify the VAT generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible, using information provided on tax returns, to identify the amount of VAT collected from the supply of particular goods such as those indicated by the Deputy. Equally, it is not possible to identify amounts of unpaid VAT or of interest or penalties related to the sale of such goods.
The Deputy should note that the sale of pleasure craft, yachts, helicopters, and other aircraft are subject to the standard VAT rate of 23%. I am advised by Revenue that it publishes a VAT rate database which provides the VAT rate applicable to a wide range of goods and services. This is available on the Revenue website at
www.revenue.ie/en/vat/vat-rates/search-vat-rates/VAT-rates-database.aspx.
In relation to car purchases, I am advised by Revenue that, based on vehicle registration records, the numbers of vehicles subject to VAT at the levels mentioned by the Deputy are provided in the table below.
|
Year |
Subject to between €18,400 and €22,999 in VAT |
Subject to €23,000 or more in VAT |
|
2022 |
1,244 |
363 |
|
2023* |
785 |
431 |
*To the end of April 2023
