Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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271. To ask the Minister for Finance the details of any recent EU VAT rule changes that relate to the reuse or renovation of public buildings as part of the EU New Green Deal. [9856/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, the EU Commission published a proposal on the reform of VAT rates in January 2018 which would allow Member States more flexibility in how they apply VAT rates. The compromise text agreed at ECOFIN in December last year has been amended significantly in comparison to the original proposal. As agreed at ECOFIN, the proposal amends category 10a of Annex III of the VAT Directive. The revised text will now read "Construction and renovation of public and other buildings used for activities in the public interest;"

As the compromise text agreed at ECOFIN in December has been amended significantly the EU Parliament has once again be consulted for their opinion. Once the Parliament has issued its opinion on the proposal, the Council will formally adopt the directive. It will then enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. 

In the interim officials in my Department will be reviewing the options now available to Ireland in setting VAT rates. Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.