Darragh O'Brien (Fianna Fail) | Oireachtas source

I move Recommendation No. 18:

In page134, between lines 1 and 2, to insert the following:
“Amendment of Finance (Local Property Tax) Act 2012100. The Finance (Local Property Tax) Act 2012 is amended by inserting the following after section 17—

“17A.Liable persons who are obliged to pay an annual management fee to a management company in respect of private housing or apartment complexes shall be eligible to deduct from his or her annual local property tax liability—

(a) one third of the amount of such management fee paid, or
(b) €350,
whichever is greater”.”.