Batt O'Keeffe (Cork South Central, Fianna Fail)

I indicated to the House on Committee Stage that, if it was considered appropriate, I would bring forward any necessary amendments on Report Stage with regard to the definition of the term "unoccupied" and related terms in sections 4 and 5 of the Bill. Amendment No. 8 introduces a definition of the term "unoccupied" in the context of the termination of the BID contribution levy under the new section 129N. Current rating law contains provisions in regard to rate refunds where a property is unoccupied. Section 129(N) contains a similar provision whereby 50% of the BID contribution levy will apply where a property is unoccupied. The 50% rate will, therefore, apply where no income is being derived from a property and this is an equitable provision.

Amendment No. 8 provides that for a property to qualify as unoccupied, the owner must satisfy the rating authority under three separate tests: first, that the owner is not occupying the property; second, that no other person is entitled to the use or enjoyment of the property; and, third, that the owner is genuinely unable to find a tenant at a reasonable rent. The owner must satisfy the rating authority under these headings to qualify for the 50% rate on the BID contribution levy. The wording of the amendments is similar to that used in rating legislation and it is necessary to set these tests out explicitly in the legislation.

Amendment No. 9 introduces a similar provision in respect of entry year property and post-entry year property levies. Amendments Nos. 7, 10 and 11 are consequential amendments to amendments Nos. 8 and 9 and they are required to realign relevant language in the Bill following definition of the term "unoccupied".