Oireachtas Joint and Select Committees
Wednesday, 16 November 2022
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Business of Select Committee
Paschal 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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