David Cullinane (Sinn Fein) | Oireachtas source

I move amendment No. 14:

In page 12, line 37, to delete “, and for the preceding year,”.

Change of ownership only exempts sites from the levy for the year of change and not, as previously, the preceding year also.

Currently a site is exempt for the year preceding its sale and the year of its sale. We believe this is too much and to include the year before the sale is unreasonable. If a site is vacant it should be charged, in our view. For that reason we are proposing the amendment.