Jim Walsh (Fianna Fail)

My question on leases raised an important issue. Will the Minister examine it for Report Stage? Leases beyond a certain time limit are generally regarded by the occupants of premises as being tantamount to freeholds. It is only for technical reasons that they do not hold those freeholds. I suggest that the Minister consider a period of 21 or 35 years so that if someone has a lease of that duration, it would fall outside the scope of the levy. From the point of view of equality in the application of the levy, it is important that this matter be considered.

Will the Minister clarify another issue for me, although I believe I am probably clear on it? Recently, I answered someone's question and, in light of this debate, I want to ensure the answer was the right one. The issue in question is the meaning of "residential property", which the Bill defines as a building situated in the State that is "used, or suitable for use" as a dwelling. A person in the farming community built a house separate from the family home. The original farmhouse, probably unoccupied and unserviced by water or sanitary facilities, which would have been normal in the old days, would not be a suitable dwelling without major refurbishment and significant expenditure. I am assuming that "suitable for use" means that the building is suitable for use in its present condition. If it is not suitable for habitation without investment in, for example, sanitary facilities, refurbishments and repairs, it does not fall within the scope of the levy. Is my understanding correct? These buildings, such as old farmhouses, are unoccupied.