Dáil Éireann Debate, Wednesday - 21 February 2024
62. Deputy Paul Kehoe asked the Minister for Finance if there is any avenue to reclaim VAT paid on solar panels that were purchased and installed prior to May 2023; and if he will make a statement on the matter. [8224/24]
View answerThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. From 1 May 2023, the supply and installation of solar panels on or adjacent to immovable property, being private dwellings, is subject to the zero rate.
In accordance with EU and Irish VAT legislation, a VAT-registered trader is obliged to include VAT as part of the price for goods and services that the trader supplies. Goods or services which are supplied to unregistered persons or private individuals prior to the date of a change in VAT rate are taxable at the VAT rate in force at the time when they are supplied.
In accordance with VAT law, individuals acting in their private capacity cannot reclaim VAT incurred on their purchases through the VAT system. It is therefore not generally possible for a private individual to obtain a refund of VAT paid on a supply.
