Oireachtas Joint and Select Committees

Wednesday, 16 November 2022

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Business of Select Committee

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

So we will be all clear on what “habitable” is, “habitable” is a property that is fit for dwelling. I am not trying to be at all smart with the Deputy for a moment, but “uninhabitable” then, as Revenue would define it, is a house that is not fit for dwelling. My officials will tell me as the debate goes on if there is further rigor that lies behind that. However, given that it is a self-assessed tax with a very high level of compliance behind us, it appears to be an approach that is working well.

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