Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 9A

Housing as part of a social policy

Paragraph 9A of Schedule 3 provides for the zero-rating of residential apartments supplied as part of a social policy, where the apartment is in an apartment block as defined for stamp duty purposes.

• The supply of a residential apartment qualifies for the zero rate of VAT where it forms part of a social policy.
• The apartment must be used, or intended to be used, for residential purposes.
• The apartment must be situated in an apartment block within the meaning of section 31E of the Stamp Duties Consolidation Act 1999.