Oireachtas Joint and Select Committees
Tuesday, 26 November 2013
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance (No. 2) Bill 2013: Committee Stage
2:10 pm
Michael Noonan (Limerick City, Fine Gael) | Oireachtas source
The Revenue will have to adjudicate on the margins of this. They will have to adjudicate on the time period as well as on the eligibility of the work. The test being put in is that planning permission must be granted prior to the end of 2015 and then work can be carried out up to 31 March 2016. We needed some cut-off point. We are using the cut-off point as the date that planning permission is given rather than the date the work is completed.
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