Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

All right. Deputy Stephen Donnelly referred to the inadequate debate. I have dealt with the issue. He also referred to the Taoiseach saying that gardens would not be liable for the tax. A garden in Mayo is different from a garden in Dublin. When one talks about a garden in the countryside one is not necessarily talking about the bit near the house. The definition is in accordance with what applies to capital gains tax and capital acquisitions tax. It is the curtilage of the house up to an acre. I live in a housing estate and the site is less than one eight of an acre. My neighbours up the road in the country part got planning permission on half an acre and others have up to an acre. It is not the case that one is exempt before or after an acre; it is the case that one is liable if one's curtilage is up to an acre, but beyond that it is not considered to be curtilage. That is in accordance with capital acquisitions tax and the capital gains tax.

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