148. Deputy Joe McHugh asked the Minister for Finance if he considered waiving VAT charges on households that decided to do repair works on their MICA affected home, but decided not to go through the mica redress scheme; if he considered waiving VAT charges for those who are carrying out repair works to their homes within the scheme, taking into account these householders are struggling with existing mortgages and high interest loans; and if he will make a statement on the matter. [39542/23]

The Deputy should note that VAT is a tax on consumption and is applied to supplies made by a person and not to supplies received by them. This is a feature of the VAT system itself, and as the Deputy may be aware, it is not possible under EU VAT law, with which Irish VAT law must comply, to introduce VAT exemption based on services received, nor to introduce an exemption based on the recipient of a service. Therefore it is not possible to waive VAT on repair costs associated with properties affected by MICA.