Paschal Donohoe (Dublin Central, Fine Gael)
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That is the point. If we brought them in at present value, that would automatically mean that all homes built before that point have to be taxed in the same way, which would mean an immediate increase in yield from existing homes. We looked at an alternative way of doing it, to see if there would be a way to ascribe a nominal value to homes that have been built since 2013 and to use the 2013 valuation. After much examination of this, it became apparent to me that there is no easy way to do that. I believe we should bring the homes that have been built since 2013 into the tax base because otherwise the inequity the Deputy referred to will only grow. The best and fairest way to do it is to bring new and existing homes in at the same valuation point. I will recommend that and believe the House should do that when we get to the point of passing legislation on the tax.