David Cullinane (Sinn Fein) | Oireachtas source

I move recommendation No. 10:

In page 96, between lines 4 and 5, to insert the following:

“69. The Minister shall, within one month of the passing of this Act, prepare and lay before Dáil Éireann a report on options for the abolition of the Local Property Tax.”.

These recommendations logically follow and I am sure the Minister will be very pleased with them as well. Amendment No. 10 states: "The Minister shall, within one month of the passing of this Act, prepare and lay before Dáil Éireann a report on options for the abolition of the Local Property Tax.”. Amendment No. 11 states: "The Minister shall, within one month of the passing of this Act, prepare and lay before Dáil Éireann a report on options on extending the exemptions from the Local Property Tax to residents in buildings unsafe because of fire safety regulations or other structural issues.".

We have discussed a property tax Bill in the past and have just discussed a related tax. One national newspaper has stated that the local property tax is now on life support and that the next Government will have to make a quick decision on whether to retrieve it or kill it off. This amendment has the effect of preparing a report on options for how any future government minded to scrap the property tax might do so.

One of the dangers identified by the Thornhill report in respect of the property tax was that the later re-evaluations are left and the harder it is do them the bigger the jump will be. Dr. Don Thornhill said that unless the tax was put on a fair basis it will either wither away or face legal challenges. The Minister of State, Deputy Harris, said that issues relating to the implementation of other recommendations in the Thornhill report will be a matter for the consideration of the incoming Government.

Will the Minister outline the view of the Government? How does he envisage the property tax progressing post 2019, if indeed his party is returned to government after the next election? What is his view of the continuation of the tax? Notwithstanding the other debates we have had on the tax, I emphasise the unfairness of it in that it is not linked to ability to pay. A wealth tax such as we were proposing would be income linked as well. Somebody could own a property worth between €400,000 and €500,000 but might not have any steady income. There are many unfair elements to the property tax brought in by the current Government. The recommendations speak for themselves and I look forward to the Minister's response.