Oireachtas Joint and Select Committees

Wednesday, 19 November 2014

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance Bill 2014: Committee Stage (Resumed)

1:20 pm

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael) | Oireachtas source

Yes. However, it is capped at the €200,000 relief, which has not existed previously.

Section 372AAC deals with commercial premises and capital allowances for the conversion or refurbishment of certain commercial premises. There has always been a standalone provision.

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