Paschal Donohoe (Dublin Central, Fine Gael)
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I thank the Deputies for their questions. I will begin in the order in which they were put to me, but I am going to need clarification on one.

In relation to Deputy Burke's question, that is the case, with regard to his comment on the land itself. In the scope of what we are implementing, the 13.5% will still apply. We are examining that matter. I need to consider whether we can we resolve that matter and still be consistent with the EU VAT directive, so the Deputy’s understanding is correct, and we are examining this.

In relation to Deputy Doherty's question, I wonder if he could put it to me again after my response. I did not quite follow and I want to make sure I fully understood. I will either answer it now or furnish him with an answer before we come back.

On the question that was put to me by Deputy O'Callaghan on the definition of what grouped access would mean, and this relates to the point that was put to me by Deputy Nash, it means that at least three apartments in the building have grouped or common access to the building as a whole, that is, the same main entrance door or a shared external stairwell. The fact an apartment may have its own front door will not preclude it from coming within the meaning of an apartment for the purpose of the measure. However, this is once at least three apartments in the block have grouped or common access. The Deputy asked whether a duplex is included within this, and the answer is that it is not, because it would not meet the requirement that is there.

On the questions that were put to me by Deputy Nash, this would only apply to the apartment element of any building or development. In relation to his question about the risk of abuse with regard to it, separate VAT rates for certain completed apartments and other housing may indeed present additional challenges for businesses that are supplying mixed-use developments in relation to record-keeping, invoicing and compliance costs. However, developers should account for VAT at the appropriate rate applicable to each party supplied under mixed-use developments. The law is pretty clear in this area, which is why we have precision on the definition of an apartment, which will indeed lead to the exclusion of some elements, like a duplex. That is because we are very clear on who it will apply to.

With regard to the engagement that is happening, I anticipate that most of the engagement in relation to this between Commission and Report Stages will be with the Department of housing, which we have been working on this measure with. However, I would not rule out our receiving further submissions in this area, and that does include the private sector. In the period of time since the publication of the original Finance Bill and where we are today, while we have received contact from the private sector in relation to it, we have also received a very significant amount of contact from AHBs. In fact, the Deputy raised this issue with me on Second Stage. In relation to the VAT contract at the end of the transaction, this amendment is now aiming to deal with that.

The final matter is Deputy Doherty's question. Would he mind sharing that question with me again? If I cannot answer it now, I will come back to it.