Niall Collins (Limerick County, Fianna Fail)
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172. To ask the Minister for Finance if he will address the case of a person (details supplied) with regard to an application for the help-to-buy scheme; and if he will make a statement on the matter. [5467/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the matter in the case of the person concerned relates to that of a self-build property and whether the building in question meets the definition of qualifying residence for the purposes of the Help To Buy scheme.

Section 477C(1) of the Taxes Consolidation Act 1997 defines a qualifying residence as:-

- a new building which was not, at any time, used, or suitable for use, as a dwelling, or

- a building which was not, at any time, in whole or in part, used, or suitable for use, as a dwelling and which has been converted for use as a dwelling.

I am advised by the Revenue Commissioners that, on the basis of the information supplied, it is unlikely that the requirements of the legislation are satisfied in this instance.  Additional evidence will be required to facilitate further consideration of the matter. In that context, I am advised by the Revenue Commissioners that direct contact will be made with the person concerned very shortly.