Oireachtas Joint and Select Committees

Thursday, 6 November 2025

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

Finance Bill 2025: Committee Stage (Resumed)

2:00 am

Photo of Cian O'CallaghanCian O'Callaghan (Dublin Bay North, Social Democrats)

Maybe this will be covered in the guidance, but just for clarity, if a five-storey apartment block with 100 units had 20 units on the ground floor, each with their own door, is it the case those 20 units with their own doors would not be covered by this but the other 80 units with common internal access would be? Is that the way it would work?

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