Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I had the report in draft format earlier on in the year. I cannot remember if it was available in draft format to my Department before or after the budget because the budget season is always so intense. I did not see the actual report itself until far later in the year. As soon as the report was published it was shared with the Minister for Finance but there will be nothing in the report that will come as a surprise to the Minister for Finance or to his Department.

On the reallocation of economic activity within our economy and using taxation to do that we have increased stamp duty on commercial property on multiple occasions in other budgets. In many of the budgets I did in the last Dáil we increased stamp duty on commercial property. It is well known that there are signs of the commercial property sector now beginning to decline and it is not clear to me what would be served given that commercial construction is now potentially beginning to moderate how such an application of further changes on tax policy to a sector that is beginning to moderate would be of benefit.

These are matters for the Minister for Finance and I know he always keeps these matters under review.

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