Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On amendment No. 104, we had a conversation about this matter in the context of earlier sections and the increase of 1.5% in commercial stamp duty. I noted the Minister's comments on the scope in future finance legislation and so on but I assume that this will be under consideration in the context of the tax strategy papers. Given the risks of overheating in the sector and the availability of workers, I ask the Minister to provide a commitment that this will be a specific piece of work within the tax strategy papers as opposed to just looking at all of the tax heads. This amendment seeks a report on the impact of increasing commercial stamp duty by 4%, given the threat of overheating in the commercial property sector. I ask that this area be looked at in detail and a report on it published before next year's budget. While I would like to see the rate increased, I am satisfied that it needs to be given very careful consideration in the context of what is happening in the sector and the availability of skilled workers.