Seanad debates

Friday, 16 July 2021

Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages

 

9:30 am

Photo of Alice-Mary HigginsAlice-Mary Higgins (Independent)

I move amendment No. 10:

In page 21, between lines 28 and 29, to insert the following: "Report

41. The Minister shall, by 1 December 2022, lay a report before both Houses of the Oireachtas which shall—
(a) compile appropriate statistical information and identify trends in relation to the patterns and quantities of residential property ownership in respect of this Act and the Principal Act,

(b) set out policy options or recommendations regarding the potential introduction of differential rates of local property tax on residential properties under this Act and the Principal Act where such properties are owned by persons who:
(i) own two or less residential properties;

(ii) own more then two but less than twenty residential properties;

(iii) own more than twenty but less than fifty residential properties;

(iv) own more than fifty but less than one hundred residential properties;

(v) own more than one hundred but less than one thousand residential properties;

(vi) own more than one thousand residential properties.".

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