Ciarán Lynch (Cork South Central, Labour)

I move amendment No. 2a:

In page 4, subsection (1), between lines 21 and 22, to insert the following:

"(b) a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and which is unoccupied on the date of commencement of this section and in respect of which the owner bona fide intends to apply to have the building approved as an approved building within the meaning of section 482 of the Act of 1997, until it becomes occupied or so approved, which ever first occurs,".

This amendment sets out to allow exemptions for heritage-type properties which are unoccupied pending the making of an application for them to become approved properties under the 1997 Act. This could occur where a property is not yet in a fit state to be rented out by the Landmark Trust, for example, or some other agency similar in scope to the Landmark Trust, but which will be at some future point.

It seems unfair to charge a tax in the meantime if the property remains vacant, and there are properties in this category around the country. It would be unfortunate if such properties were to fall to rack and ruin in a similar way to the magnificent properties in the State which fell to rack and ruin in the 1920s because a tax or charge would be implemented. There are currently applications with the Landmark Trust to have buildings transferred and that trust does not have the financial fluidity which it had a number of years ago. This cost could jeopardise the transfer of such properties.

See this speech in context