Results 7,381-7,400 of 33,175 for speaker:Paschal Donohoe

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

Paschal Donohoe: It is members of local authorities. This is one of the things that needs to be fully confirmed as to how it will work because the zoning process for land at present, as the Deputy well knows, takes some time to do. We will need to have a faster process for managing zoning appeals. To be very explicit about that point, because it was an important reminder from my colleague, a landowner will...

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

Paschal Donohoe: The number of exemptions from this tax are very narrow. In theory, if the land has a zoning status that means housing should be being built on it and it would be subject to the tax. We do not have a minimum threshold of an area of land to which the tax should not apply. If there is any area in any village, to which the Deputy has referred, which meets the criteria of being zoned for...

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

Paschal Donohoe: Yes, but I imagine that would be a matter the local authority would have to consider.

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

Paschal Donohoe: This is where the issue of service capacity comes in. The local authority will have to form a view as to whether that land is capable of being serviced. That is the criterion it will have to consider.

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

Paschal Donohoe: That is the reason we have a run-in period for it. The Deputy began his questioning by asking why can we not do this more quickly. The reason we must have a run-in period, which the Deputy considers is too long, is to give these kinds of indications to landowners. This will be a very broadly applicable tax and, in particular, time will be needed for the appeals process. The reason we need...

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

Paschal Donohoe: We are in the middle of a housing emergency, as the Deputy well knows. A key learning from the local property tax is that if we are to enforce a measure nationally, that it is important it would have a clear rate with few exemptions, and that is what we are doing here. If we were to adopt a model of having a different tax for different parts of the country, that would undermine its...

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

Paschal Donohoe: It will apply to all towns and villages across the State. If a town or village has land within it that meets the three criteria I outlined, it will apply.

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

Paschal Donohoe: However, every town and village has a zoning status. It is delivered via local area plans in some areas and not in others. The requirement is whether it has a zoning status.

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

Paschal Donohoe: Yes.

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

Paschal Donohoe: Many towns and villages do not have local area plans but they are all part of a county development plan and that county development plan confers a zoning status, which goes back to the criteria we discussed earlier. If a town or village has land that has a zoning allowing residential use but that land is not used for residential use, and if it is serviced or serviceable, then it would almost...

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

Paschal Donohoe: I do not think the presence of a mobile coffee van will exempt the land from that tax.

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

Paschal Donohoe: I have been told that it has to be an authorised presence on that land. For example, it would have to have a licence. To bring to life the Deputy's point, let us say that we have a piece of land that is zoned for residential use, and in that piece of land there is a small section that Revenue deems is being used in such a way that it is important to the operation of commercial life within...

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

Paschal Donohoe: The local authorities will look at the zoning status of the land and then they will look at the use of the land. In sporting clubs all over the country, the land is either zoned for recreational use or, in some cases, for residential use but might have a lease, which allows it to be used by GAA clubs, sports clubs or whatever. In those circumstances, land used in that way will be exempt...

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

Paschal Donohoe: It would have to be an awful lot firmer than that, which is why local authorities are so fundamental to the operation of this tax through the maps they will supply.

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

Paschal Donohoe: They have to pay the tax.

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

Paschal Donohoe: Yes. That is why we went for a 3% rate. The problem would be a lot bigger and affect more people if we went with 7%.

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. 125: In page 164, line 23, to delete “37P, 43, 172(2) or 174” and substitute “37I, 43, 172(2), 174, 177N or 177AD”.

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. 126: In page 164, line 31, to delete “37G, 37N, 42, 42B,” and substitute “37, 37G, 170,”.

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. 127: In page 164, line 35, after “2000” to insert “(or that section as modified in accordance with section 42B of the Act of 2000)”.