I propose to take Questions Nos. 346, 347 to 349, inclusive, together.
I am advised by Revenue that traders are not required to identify the VAT generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible, using information provided on tax returns, to identify the amount of VAT collected from the supply of particular goods such as those indicated by the Deputy. Equally, it is not possible to identify amounts of unpaid VAT or of interest or penalties related to the sale of such goods.
The Deputy should note that the sale of pleasure craft, yachts, helicopters, and other aircraft are subject to the standard VAT rate of 23%. I am advised by Revenue that it publishes a VAT rate database which provides the VAT rate applicable to a wide range of goods and services. This is available on the Revenue website at
www.revenue.ie/en/vat/vat-rates/search-vat-rates/VAT-rates-database.aspx.
In relation to car purchases, I am advised by Revenue that, based on vehicle registration records, the numbers of vehicles subject to VAT at the levels mentioned by the Deputy are provided in the table below.
Year
|
Subject to between €18,400 and €22,999 in VAT
|
Subject to €23,000 or more in VAT
|
2022
|
1,244
|
363
|
2023*
|
785
|
431
|
*To the end of April 2023