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 Gerald NashGerald Nash (Louth, Labour)
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I wish to elaborate a little on what Deputy O'Callaghan said. I am certainly confused as to how this applies to mixed-use developments where there may be various types of residences on the site that are directly connected with the apartments. Deputy O’Callaghan described duplexes with other kinds of arrangements attached to that building. Very commonly, in all of our constituencies, especially in our urban areas, we would see mixed-use developments with commercial-retail developments on the ground floor and apartments above. There are potentially risks there in terms of the operation of the scheme vis-à-vis compliance. Somebody could decide to make a claim for what might be described as an entirely apartment-driven development with retail at the bottom, and then decide to exploit this provision to maximise their own return. I hope the Minister understands the picture I am trying to paint. Will he respond to that and clarify what we are dealing with?