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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: That is correct.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: If amendment No. 48 is agreed, amendment No. 49 cannot be moved. Amendment No. 48 has already been discussed with amendment No. 44.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Amendments Nos. 51, 52, 98 and 99 are related and may be discussed together by agreement.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Amendments Nos. 53 and 54 in the name of Deputy Michael McGrath have been ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Amendment No. 57 in the name of Deputy Pearse Doherty has been ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Are there deadlines for the public consultation process which the Minister started?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Is there a timescale for it?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: I ask the Minister of State to come back to the committee on this point and take into account what Deputies Doherty and McGrath have said.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Amendment No. 59 has been ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: While we are waiting on that, is the Minister of State stating that if the one-storey house is availing of this relief, it must only be for residential purposes?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: A single-storey building is either commercial or residential.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Can it be either-or and get the relief?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: And get the relief?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: If one is allowing this relief on a single-storey building without any residential effect, it is not really part of the living city initiative.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: The living city part of this is that it allows someone to refurbish a single-storey building as a commercial entity to provide services in the local community.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Has there been a change in policy? If the legislation is passed, will the provision regarding living on the first or second floor be removed?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Is the Deputy happy with the Minister's offer to supply more information before Report Stage?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: I wish to clarify a comment I made earlier when I made a comment on the vote on section 28. I may have said that the question was lost but I wish to correct the record to say that the question was carried.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: The Minister of State mentioned that no new companies can avail of this provision now and that no off the shelf companies can change ownership and so on. It is only the companies that are well into the process of planning for this year that can avail of it.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Ciarán Lynch: Please allow the Minister of State to clarify the position for the Deputy.

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