I am informed by the Revenue Commissioners that VAT returns are not completed in a manner which would enable the yield from any particular goods and services – including those involved with the construction and sale of new houses – to be identified in any exact manner. However, based on data published by the Department of the Environment and Local Government, the returns to the Exchequer from the 12.5 per cent VAT rate which was applicable to newly constructed houses – i.e. both private and social housing but excluding apartments – during 1998 is estimated at £359.8 million; the number of new houses on which this VAT was paid is 32,812 and the average VAT yield per new house was £10,965.