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 Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
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The section and the amendment do not have a definition of an apartment block aside from what is in the amendment. The amendment states that an apartment block for the purposes of this paragraph - I am not sure how widely it applies - is a multi-storey building that comprises not fewer than three apartments with grouped or common access. Can a multi-storey house that has been converted into apartments or built as apartments have as few as three if it has common access? Iis that the definition of an apartment block? In a previous section of the Bill, where the Minister introduced a tax break for the development of apartments, an apartment block was defined as having a minimum of ten apartments. In this section, it is defined as having a minimum of three. It does not seem as though there is any consistency in this.