Request Reference 24- 0013 24- Business/Interest Group • Information regarding the Withdrawn 0014 o Introduction of the statutory definition of residence for corporations by section 82 of the Finance Act 1999 which inserted section 23A into the Taxes Consolidation Act 1997 o The amendment of section 23A into the Taxes Consolidation Act 1997 by section 89 of the Finance Act 2004 o The amendment of section 23A into the Taxes Consolidation Act 1997 by section 35 of the Finance Act 2007 o The amendment of section 23A into the Taxes Consolidation Act 1997 by section 43 of the Finance Act 2014 • In relation to these legislative provisions, I’m looking for any documents that discuss the policy and/or purpose behind the provisions – any memos, briefing notes, emails etc regarding this

Requester Type Elected-Oireachtas

Department of Finance

1. All correspondence between officials within the Department of Finance at the level of Principal Officer and above regarding the VAT rate with respect to the construction, supply and sale of housing between 1st July 2023 and 12th October 2023; 2. All correspondence between the Minister for Finance and officials within the Department of Finance at the level of Principal Officer and above regarding the VAT rate with respect to the construction, supply and sale of housing between 1st July 2023 and 12th October 2023; 3. All correspondence between officials within the Department of Housing, Local Government and Heritage at the level of Principal Officer and above and officials within the Department of Finance at the level of Principal Officer and above regarding the VAT rate with respect to the construction, supply and sale of housing between 1st July 2023 and 12th October 2023.