Oireachtas Joint and Select Committees
Tuesday, 8 March 2022
Joint Oireachtas Committee on Housing, Planning and Local Government
Urban and Rural Regeneration: Discussion (Resumed)
Ms Maria Graham:
As I mentioned earlier, residential zoned land is taxed on the one hand and we are now looking at taxation on the vacant property side. We are particularly conscious that things should not fall between two stools and that there should not be these kinds of gaps for either rateable properties or taxable properties. This is on the list of issues we are looking at in that context. Those kinds of properties are referenced more broadly in Housing for All. That is part of the planning exemption for change of use. If it is very clear that there will not be a commercial use for properties developed in that way, they can be turned to residential use. From a Town Centre First perspective, if there is a need for services for the area, it is about how that is stimulated in the vision for the town.
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