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Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: If they are in a block and if they have own-door access, so in other words if there is one door just going into that apartment and there is no other access beyond going into that apartment, then they are included within it.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Because they are in a block.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: If there is common access to upstairs.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Yes, if the amendment goes through, then you would be opposing the amended section.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Exactly.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: It is due to last until the end of 2030.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Our estimate is that by the time we get to 2030 the cost at that point will be €390 million.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I thank the Deputy. I will deal with the questions that were put to me. Before I respond, I will check if Deputy Nash wants to come in. I am conscious that I have to step out at 4 p.m.-----

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: -----and I do not want to not respond to the Deputies on what is a significant element of the Finance Bill, given that Minister of State, Deputy Troy, would not have heard what the speakers said in the way that I have. In relation to the point regarding this measure taking effect from 8 October, the advice I have received is clear. VAT is a consumption tax that is placed on a product...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: No, I did not mean that in a pejorative way.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I have had this debate myself; that is all.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I thank the Deputies for their questions. If the information Deputy Farrell asked about is available on a regional basis or at a more granular level, we will share it with her and make it available to the committee. On Deputy O'Callaghan's points, it would be difficult for us to anticipate the effect of a change like this on future levels of home ownership. We would have to make a huge...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I will have a look back at that advice. I am not doubting-----

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: -----what the Deputy is saying for a moment, but I will have a look at the advice that was provided over the past number of years and give him a further answer on it. The reason we ended up with this in regard to apartments is because of my view that this should be targeted and not applicable to the entire construction sector. I found myself shaking my head and then nodding my head at...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Yes, but the previous section refers to corporate tax.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: They are two different taxes.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: It cannot be done.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Then the matter is academic because it cannot be done.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I am referring to the difference between a tax that is levied on profitability and a tax that is levied on consumption. That is the difference. On the Deputy's final question on consultation with European authorities, we did not engage with the Commission on this, which we would not. We have our own legal advice. I have the work of my officials and it is their advice to apply to me...

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