Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The same reason that the Revenue Commissioners have captured that applies in the example I have, which is not about a developer but a company manufacturing pre-cast concrete. It is captured even though pre-cast concrete is excluded, since the material going into the moulds is now included.

I have significant concerns about this. The witnesses are carrying out the policy of the Government and Minister, so I will not raise it with them. I have a question about autoclaved aerated concrete masonry units. Those and aggregate concrete masonry units are the only two products which include poured concrete that are included in the scope of the levy. Was there any view about the exclusion of autoclaved aerated concrete masonry units, given the thermal efficiencies? The Finance Act gave €3,000 for bicycles. This is one of the most efficient blocks that can be used in the construction of homes to improve U-values and energy ratings. Was there any consideration of that? Why was that type of block included?