Feargal Quinn (Independent)

Senator Norris would bring great esteem to that office. I welcome the Minister of State. I also welcome the concept behind the Bill and I understand what the Government is trying to achieve. However, I am concerned with regard to the tourism business. I have experience of the latter because my father built Red Island holiday camp in 1947. What was interesting about it was that the 500 guests who stayed there each week travelled over from England. Irish people only took holidays in two places in 1947, namely, they stayed with their relatives on farms in the countryside or they stayed in what were called holiday homes. The latter were usually wooden structures located on or adjacent to the beach. Such holiday homes were extremely popular and common and it was difficult to regard them as second residences. In the interim, extremely substantial holiday homes have been constructed. We are not, therefore, referring to the type of structures that existed in 1947.

As already stated, however, a concern exists with regard to the tourism business. In light of the fact that Irish people who possess second holiday homes might be placed at a disadvantaged and almost encouraged to go elsewhere as a result of the imposition of the charge, we must ensure a balance is maintained. The criterion for applying a charge in respect of these homes is that they appear to be fixed to the ground. Senator Norris stated that the amendment has not yet been published. However, I have a copy of it and it refers to "part of a building" and "a structure or erection of any kind and of any materials, or any part of that structure or erection ... but does not include a vehicle or mobile home". Will the Minister of State indicate what is meant by the term "mobile home"? If it refers to something that is capable of being moved or attached to a vehicle, that is fine. If a mobile home is fixed to the ground, will its owner be liable for this particular tax?

There is a need to broaden the tax base. The Commission on Taxation is due to report at the end of July and is widely expected to recommend the introduction of some form of property tax on principal residences. Will the tax we are discussing at present raise anywhere in the region of the €40 million to which reference has been made? Perhaps the Minister of State will indicate from where that figure originates. Reference has been made to some 200,000 holiday homes but I understand this figure may also include mobile homes.

Like Senator Norris and others, I have been approached by people who are extremely concerned with regard to the reference to mobile homes. Will the tax be applied in respect of mobile homes which have become fixed to the ground? If the answer is in the affirmative, will this represent a temptation for people to unfix such homes from the ground to ensure they avoid the tax?

I welcome what the Minister for the Environment, Heritage and Local Government is trying to achieve. However, I must sound a note of caution with regard to the effect this might have on the tourism industry in this country, especially in the context of people wishing to holiday at home.