Dáil debates
Wednesday, 26 November 2025
Finance Bill 2025: Report and Final Stages
11:30 am
Simon Harris (Wicklow, Fine Gael)
I thank Deputies Doherty, Conway-Walsh and Ward for this amendment. Let me first read out some of the factual answer for the record and then I will try to engage on some of the issues being raised. Two amendments have been grouped and we are discussing amendment No. 4, which calls for tax-based measures to support rental property activation in areas affected by defective concrete blocks. Deputy Doherty referred to amendment No. 11 as the substantive amendment in terms of its effect being the disapplication of income tax, USC and PRSI from rental income received by a landlord where a property is being let to a person who is an applicant under the defective concrete blocks scheme.
I appreciate there are real, unique difficulties faced by homeowners forced to vacate their homes temporarily because of this issue. That is probably an understatement. I did not meet people yesterday - I was not in a position to do so – but I have met people in Donegal who are affected by this. I cannot imagine the horror people are facing. This is the reason the defective concrete blocks scheme provides for up to up to €27,500 for alternative accommodation costs, storage costs and immediate repair works for eligible relevant owners who are yet to receive a determination in respect of remediation options and grant amounts. I also acknowledge these homeowners may face great difficulties in the face of shortfalls in the local rental accommodation supply. That is the issue the Deputies are trying to constructively engage on.
We are committed to trying to address issues with this scheme. Even today at Cabinet, we had proposals in relation to legislation on defective concrete blocks that will come to the House next week. We have approved the priority drafting of the remediation of dwellings damaged by the use of defective concrete blocks (amendment) Bill, which will include details of the wider group of relevant owners who can avail of the increases. A number of additional amendments to the legislation are also proposed, including changes to payments of ancillary grants, whereby they can be applied for when the remediation grant determined has reached the scheme cap, which I think is part of the issue the Deputies were raising.
I do not want to misrepresent Deputy Doherty, but one of the issues I think I heard him mention was that some of the schemes in place to enable people to rent a place tax-free up to a certain amount are no longer proving effective, or as effective, because people are there much longer than that amount of money would cover. He referred to a figure of €15,000.
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