John Gormley (Dublin South East, Green Party)

I thank the Labour Party for tabling amendment No. 2 and Senator Pearse Doherty for tabling amendment No. 2a. While I accept the principles behind amendments Nos. 2 and 2a, I am satisfied amendment No. 1 achieves the same purpose but in a more definitive manner. Both amendments seek to exclude mobile homes from the scope of the new change to which the Bill generally gives effect. Amendments Nos. 2 and 2a simply delete all references to mobile homes from the definition of building in section 1.

Amendment No. 1 goes marginally further in that it achieves all that amendment Nos. 2 and 2a do, but goes on to state that vehicles and mobile homes are specifically excluded from the definition of building. To this extent, it is slightly more specific and definitive and is to be preferred for that reason. There are arguments for and against levying the €200 charge on mobile homes.

Clearly, most mobile homes are used as a type of holiday home and constitute a second residence for that reason. Some mobile homes are located in sought-after locations and command significant prices on the open market. Such mobile homes can be more valuable than some holiday homes and are made of bricks and mortar. Local authorities provide services including, in many cases, water and waste water facilities and road access to facilitate the use of mobile homes, just like all other second homes.

I acknowledge there are arguments against bringing mobile homes within the remit of the charge. The point was made to me when the Bill was published that usually mobile homes are less valuable than a standard holiday home. Furthermore, many mobile homes are located in caravan or camping parks where the owner of the mobile home does not own the land on which they are located. There is also the fact that the owners of mobile homes normally pay an annual charge to the owner of the caravan or camping park in circumstances where commercial rates are levied on the park. Arguably, the commercial rates are a contribution for the other services provided by the local authority and the owner of the mobile home should not be asked to pay twice for the same service.

These are the arguments that were put to me when the Bill was published. I have listened carefully to all these points and have decided, on balance, to exempt mobile homes from the charge. In taking this decision, I was mindful of the fact that the revenue forgone by local authorities will be relatively small in the context of the overall revenue to which the charge will give rise.