Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Aside from the issue that the scheme is being expanded before it is even up and running, I do not believe that my amendment is in conflict with the Government's intention in this respect. The Minister of State referenced a number of situations but I did not hear him address the concerns I raised. He spoke about the conversion of a property from a dwelling to a commercial premises. Section 372AAB of the Finance Act 2013 relates to owner-occupiers. This initiative is designed to encourage owner-occupiers to go back and live in these houses. That section states: "'conversion' in relation to a building, structure, or house, means any work of...conversion into a house of a building or part of a building where the building or, as the case may be, the part of the building has not, immediately prior to the conversion, been in use as a dwelling". One can fix or change the house one owns as long as it was not lived in previously. The reason that clause is included is that the measure is not intended for people who are living in their houses and want to avail of a tax break to knock a few walls and do up the house, rather the house has to be unoccupied and located in a part of the city that needs regeneration. My concern is that the wording "immediately prior to conversion" could enable people who occupy the House to move out, avail of the tax break and then move back in because no time limit is given. I gave the example of an unemployed person availing of the start your own business scheme but that scheme does not state that the applicant needs to be immediately unemployed beforehand, rather it means that the applicant needs to be immediately unemployed continuously for 12 months.

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