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 Pearse DohertyPearse Doherty (Donegal, Sinn Fein)

I move amendment No. 73:

In page 97, between lines 10 and 11, to insert the following:

“Report on Gaeltacht stamp duty exemption

78. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the options for, and potential impact of, exempting the sale of second homes in a Gaeltacht area from stamp duty if they are sold as family homes to Irish speakers, Gaeltacht residents or to bodies such as Údarás na Gaeltachta or approved housing bodies for the purpose of renting to Irish speakers on the local housing list, in the context of the ongoing Gaeltacht housing crisis.”.

Is é an rud atá ar chúl an leasaithe seo ná go mbeadh tús áite tugtha do thithe atá le díol sa Ghaeltacht agus nach mbeadh stamp duty le híoc ag an úinéir le tacaíocht a thabhairt do thithíocht sa Ghaeltacht agus chun a dhéanamh cinnte de go bhfuil tithe sa Ghaeltacht atá le díol i seilbh clann atá ina gcónaí sa Ghaeltacht agus ag tógáil a bpáiste le Gaeilge nó faoi údarás áitiúil, áit a bhfuil siad á gceannach mar thithe sóisialta. Tá brú millteanach ann ó thaobh cúrsaí tithíochta de. Tá grúpaí cosúil le BÁNÚ ag tarraingt aird air seo le tamall fada agus obair mhór á déanamh acu. Is é sin an fáth go bhfuil an leasú seo don Bhille Airgeadais curtha chun tosaigh.

The amendment asks for a report on options on the potential impact of exempting the sale of second-hand homes in the Gaeltacht from stamp duty if they are sold as family homes to Irish speakers, Gaeltacht residents or other bodies, such as Údarás na Gaeltachta or other approved housing bodies for the purpose of renting to Irish speakers or on the local housing list. This is all in the context of the Gaeltacht housing crisis. We know we have a housing crisis but there is also a unique part in that in relation to the Gaeltacht. Organisations like BÁNÚ and others have shone a spotlight on this and have been campaigning on this for quite a while. The reason for this is to try to ensure that these homes remain within the Gaeltacht and Irish speaking families.

There is a huge issue in relation to the future of our language. We have seen in recent times tens of thousands of people come onto the streets of our capital demanding action. One of the elements, or pillars, to their demands was the issue of Gaeltacht housing. This is looking at this possibility. It will be small in terms of its impact but there are number of issues and levers that have be pulled in relation to supporting Gaeltacht housing, not least making sure that for local authorities, there would be a separate pot there for investment for the likes of roads, water and sewerage to enable housing in the Gaeltacht and other matters as well. This is just one part of it but an important part.

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