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Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: First, the data on this will not have improved in a few months' time. I will try to get the information for the Deputy in relation to the point he asked about when people pay the CET, whether it is up front or over time, but the information in relation to the number of people it may affect - the information I am giving here today - will not change in six months' time or in a year's time for...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Deputy Nash has requested a report on the feasibility of amending the TaxSaver scheme provided for in section 118(5A) of the principal Act to both cover more forms of shared mobility and to use digital account technology so as to provide more flexibility and interoperability to commuters, which will allow all these different systems to join up and work together with one another. As the...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I will answer the different questions the Deputy put to me. I acknowledge the point he made in the context of the amendment from a timing point of view-----

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I am on section 29. The Deputy is speaking to section 29.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I thank the Cathaoirleach. I will answer the Deputy's different questions. From a timing point of view, this is really dependent on the local authorities. The Deputy makes a very interesting point regarding the parameters relating to the business investment district already being in place. That certainly would appear to me to be a sensible position to start from or even, more ideally, to...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I thank the Deputies for their contributions.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I would prefer to have everybody in so I can respond in the round.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Great. Thanks very much everyone. I will begin with Deputy Nash and his different points. I fully agree with him regarding the maps and I hope the expedition of these maps in a timely way by local authorities will in turn allow us to implement the changes we are making here. What we have been doing up to this point has not worked in the way I want it to and we need it to. With the...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: For over the shop.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: On the third question, what the Deputy is referring to is, of course, possible but given the maximum available is up to €300,000 for somebody involved in the construction of a commercial property, I am not sure that is enough money to act as an incentive for that kind of behaviour. That would be my judgment on it. However, I can see the point the Deputy is making and I will certainly...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Of course, I will make it available to the whole committee. Regarding the Deputy's first question, I want to reconfirm that in order for this to be applicable, residential property has to be made available as part of it. I will clarify what I mean by this. The Finance Bill will create a new category of relief which will apply to the part or a full conversion of commercial properties into...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Bear with me for one moment and I will provide that information. To qualify for it to be commercial, it needs to be rateable before it can be converted.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I will come back to the Deputy on that.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I have done my best answer to the questions the Deputy put to me earlier on, in particular the point he put to me regarding the role of developers and the fact they will be able to access that scheme. I have made the case to the Deputy that given the nature of planning regulation in many of these cities, it will be the case that we need to broaden the scheme to allow developers to play a...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: It does.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: It is an estimate regarding the properties that could be included.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: At the moment it is 34,000 and we estimate there will be up to a further 7,000 properties included in the new scheme. That is 41,000 in total.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: The reason we are making these changes is that I am trying to encourage some uptake of the scheme. At the moment, the take-up of the scheme is extremely low. By allowing this to be applicable against a higher number of properties, I am hoping that it will play a larger role in the retrofitting of properties that are rental in nature.

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