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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 137: In page 173, between lines 2 and 3, to insert the following: “(a) taking into account the inclusion of sites in the supplemental map prepared by it,”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 138: In page 173, line 3, to delete “(a)” and substitute “(b)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 139: In page 173, line 5, to delete “(b)” and substitute “(c)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 140: In page 173, line 9, to delete “(c)” and substitute “(d)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 142: In page 174, line 14, to delete “section 653C(4)(d)(i)” and substitute “section 653C(4)(e)(i)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 143: In page 174, line 17, to delete “section 653C(4)(d)(ii)” and substitute “section 653C(4)(e)(ii)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 144: In page 174, line 20, to delete “section 653C(4)(e)” and substitute “section 653C(4)(f)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 147: In page 176, line 4, to delete “section 653” and substitute “section 653V”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 149: In page 177, line 2, after “shall” to insert “, where there is a liable person in respect of the relevant site,”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 152: In page 178, line 8, to delete “Cmmissioners” and substitute “Commissioners”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 153: In page 178, line 20, to delete “size” and substitute “area”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 154: In page 178, line 30, to delete “paragraph” and substitute “paragraphs”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 155: In page 183, line 21, to delete “subparagraph” and substitute “subparagaphs”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 156: In page 184, to delete lines 10 to 26 and substitute the following: “(2) The Revenue Commissioners may authorise in writing any of their officers to exercise any powers to perform any acts or discharge any functions conferred by this section. (3) In this section, ‘authorised officer’ means an officer of the Revenue Commissioners authorised...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 157: In page 191, to delete lines 28 to 33 and substitute the following: “(6) Where there is no substantial activity in relation to that part of a relevant site to which this section applies which is being developed for a purpose other than residential development within a reasonable period of time from the date of the commencement notice, or the first...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 158: In page 199, to delete line 21 and substitute the following: “ “tax, corporation tax and capital gains tax. Where no owner registered 653AM. (1) This section shall apply to a relevant site where no person has registered as the owner in respect of the site under section 653S and an amount of residential zoned land tax and interest...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: Amendments Nos. 162 and 164 would require the Minister for Finance to lay a report before the Dáil on the introduction of a vacant residential property tax. Amendment No. 162 would require that such a report be laid before the Houses within one month of the enactment of the Finance Bill, while Deputy Doherty seeks a report within six months of the passing of the Bill. I have stated...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: At that point in time, I would not have had the data or information I will have shortly, that will allow us to design a vacant property tax which will be of help in addressing the housing needs we have.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: No.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: At that point we did not have a revaluation under way for local property tax that in turn would provide information and data that will help with the decision I have made. I accept that as part of Housing for All, a tax that can apply to vacant properties can be part of how we respond to the housing needs we have.

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