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Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages (14 Jul 2021)

Paschal Donohoe: I am not sure what I said to the Deputy that made him think in any way that I was not making a serious contribution or implying that he does not have some answers to the questions I raise, as I know he does. The net point is still that if this tax was abolished, there would be a decrease in the revenue made available for the Department or local authorities. If this tax was abolished, we...

Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages (14 Jul 2021)

Paschal Donohoe: I want to deal with the substance of the amendment before I deal with some of the additional points that were made. The Bill provides for the amendment of the definition of "residential property" in two ways. First, the part of the adjoining land to be valued with the House where that land exceeds 1 acre will be specified to be that part that is most suitable for occupation and enjoyment...

Finance (Local Property Tax) (Amendment) Bill 2021: Financial Resolution (14 Jul 2021)

Paschal Donohoe: I move: THAT provision be made to amend the provisions for the charging of taxes in the Finance (Local Property Tax) Act 2012 in relation to the definition of ‘residential property’; in relation to the tax exemption for certain unsold trading stock of builders; in relation to the tax exemption for ‘first-time buyers’; in relation to the tax exemption for the...

Double Taxation Relief: Motion (14 Jul 2021)

Paschal Donohoe: I move: "That Dáil Éireann approves the following Order in draft: Double Taxation Relief (Taxes on Income and Capital Gains) (Federal Republic of Germany) Order 2021, a copy of which was laid before Dáil Éireann on 7th July, 2021.”

Double Taxation Relief: Motion (14 Jul 2021)

Paschal Donohoe: I move: "That Dáil Éireann approves the following Order in draft: 2021, Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Kosovo) Order 2021, a copy of which was laid before Dáil Éireann on 7th July, 2021.”

Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages (14 Jul 2021)

Paschal Donohoe: I thank the Deputies for raising a matter that the Government knows is very sensitive because of the anxiety about harm and damage that has been caused not just to homes but to the families who live in them and who have experienced such difficulty over a number of years. It is in recognition of this that the Government put in place a scheme to try to provide support to families affected by...

Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages (14 Jul 2021)

Paschal Donohoe: I do not want this process to be equated with questions of trust. We understand the challenges being faced by homeowners. I do not want it to be inferred in any way that by not accepting this amendment, we have in any way issues with trust with regard to the very serious matters being raised. There are reasons that I have advanced for why this exemption is structured as it is. It is based...

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