asked the Minister for Finance if, in view of the small communities attached to particular churches in rural Ireland, he will agree to refund the VAT on building materials where renovations are carried out to such churches.
Ceisteanna—Questions. Oral Answers. - Rural Church Renovation.
35.
Most building materials are chargeable at the reduced — 18 per cent — rate of VAT. Where renovation work on buildings is carried out by VAT -registered builders the effective rate of 3 per cent generally applies to the total cost of the work, regardless of the rate on the materials. I am satisfied, therefore, that adequate measures of relief are provided for work such as the renovations in question and I cannot agree to provide the further relief requested.
Is the Minister aware that the Standing Committee of the Church of Ireland had a submission to the Commission on Taxation in relation to the severe hardship in providing essential repairs to historic churches and would he consider, through the Office of Public Works or a refund scheme, giving some financial incentive to maintain these historic buildings which have a tourist value, as the diminishing population find this impossible at present?
It is a separate question but it could be examined in the context of historic buildings. If the Deputy has any such buildings in mind the Office of Public Works will be interested in examining them.
The remaining questions will appear on tomorrow's Order Paper.