Oireachtas Joint and Select Committees

Thursday, 18 November 2021

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

Finance Bill 2021: Committee Stage (Resumed)

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
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How could a local authority do that? I am thinking of villages in rural Ireland and within the control points, they are zoned for mixed use or residential purposes. There would not be a density of development in those villages. What would be exempt then would the curtilage of one's home. The Minister said he would not be taxing where a house could not be built. However, any other fields in those villages would come under the application of the tax.