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
It is certainly possible but we are not designing this tax with a view to holiday homes. We are designing it with regard to a certain level of use. If the level of use is more than 30 days, there will be no liability to the tax in respect of a holiday home. However, as I have said, if it is used for fewer than 30 days, there will be a liability.
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