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
Cian O'Callaghan (Dublin Bay North, Social Democrats)
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On the definition in respect of Schedule 3, Part 2, paragraph 9B of the principal Act, the amendment provides that "'apartment block' means a multi-storey building that comprises, or will comprise, not less than 3 apartments with grouped or common access."
In order that we are all clear as to what this means, this will not apply to ground-floor apartments with their own access, as opposed to grouped or common access, such as front-door access for a ground-floor apartment maybe with a duplex above it. Does that mean they are not in this? The Minister might explain in more detail the definition of what is and is not covered in terms of apartments. If it is the case that some of these are covered, where there are mixed types of development, what is in, what is out and how is that calculated?