Tax Code

Dáil Éireann Debate, Tuesday - 11 July 2023

Tuesday, 11 July 2023

Questions (189)

Colm Burke

Question:

189. Deputy Colm Burke asked the Minister for Finance if his Department would consider exempting from VAT all new buildings at the Near Zero Energy Buildings (NZEB) Standard; and if he will make a statement on the matter. [33558/23]

Written answers

Minister for Finance

Under the EU VAT Directive, with which Irish VAT legislation must comply, it is not possible to apply a VAT exemption to the construction of new buildings, including those at the Near Zero Energy Buildings (NZEB) Standard.