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
Paschal Donohoe (Dublin Central, Fine Gael)
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On the Deputy’s second point, my concern is that if we were to allow own-door access, it would be harder to target this measure, and that was the thinking behind that. He raised a fair point earlier in our debate. He made some important points regarding the design of subsidies. While he is against this, he made points I have sympathy and understanding with.
Our view was that bringing in this kind of definition was necessary so that it would be targeted in a way that would lead to more apartments being built. Yes, it could have an effect but I believe that effect is justified in order for it to be as clearly targeted as possible.
In relation to Deputy O'Callaghan's first question, I do think the definition we have of grouped or common access is reasonably clear. Deputy O'Callaghan understood it the first time, when I said it means having at least three apartments in a building that have grouped or common access to the building as a whole. I was able to answer his clear enough question regarding whether a duplex is in or out of it but then he went on to outline a number of different reasonable other things that could happen, albeit they are more likely to happen with a smaller number of residential units than a duplex. It is not possible for us to deal with all of these kinds of eventualities in the Finance Bill, as Deputy O'Callaghan will appreciate. What is happening at the moment is the Revenue authorities are developing the guidance regarding the execution of the Bill. When that guidance is developed it will make these kinds of issues very clear and precise.