Feargal Quinn (Independent) | Oireachtas source

I also have a concern about this and I would like the Minister of State to put my mind at rest. I understand the point he is making and what is being aimed at. The idea is to render some types of plant and equipment, which the High Court recently found to be exempt from rates, again eligible for rates. The words used are such that plant which is "used solely to induce a process of change" is exempt from rates. Will this change on the basis of this amendment? The High Court judgment of December 2010 found that plant used in the manufacture of concrete and asphalt qualified for exemption, a view that the Valuation Office was opposed to and has since appealed against to the Supreme Court. It is still with the Supreme Court and has not been considered. It seems the amendment seeks to change the legislation to rule out the vast majority of plant from exemption from rates.

I would like the Minister of State to put my mind at rest because this would be very serious. Despite everything we read in the media, the overwhelming majority of construction companies have a huge challenge on their hands, despite having the opportunity to create jobs. I know something about the construction business in recent years and know it has fallen on very difficult times. It is disappointing that the Government is attempting to disqualify companies which otherwise would have been able to enjoy this exemption. I would like the Minister of State to put my mind at rest.