Colm Burke (Fine Gael) | Oireachtas source

On section 85, it is welcome that we are talking about having a report presented within nine months.

It is slightly off the issue, but I refer to the tax rebate that will be available to those who buy property for development. The rate of stamp duty is 6%, but they will be entitled to a refund, bringing the rate back down to 2%, if the property is developed within a specified period. Will this apply to individuals who buy a site to build a single dwelling house? Will they be entitled to a refund of stamp duty? I have raised the issue before, but I am still not clear on whether an individual who buys a site and obtains planning permission to build on it will be entitled to the refund of 4%. I would be grateful if the position could be clarified.