Cian O'Callaghan (Dublin Bay North, Social Democrats)
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15. To ask the Minister for Finance further to Parliamentary Question Nos. 295 and 296 of 28 September 2021, if he will provide a measure of redress through the tax system for owner-occupiers and social landlords that have paid or are paying defects levies as part of Budget 2022; and if he will make a statement on the matter. [48526/21]

Steven Matthews (Wicklow, Green Party)
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20. To ask the Minister for Finance if his attention has been drawn to a campaign led by a group (details supplied) that is seeking comparable tax liability for owner-occupiers and social landlords paying defect levies as compared to commercial landlords that have the capacity to right these levies off against their tax liabilities; and if he will make a statement on the matter. [48579/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 15 and 20 together.

I am aware of the campaign mentioned by Deputy Matthews.

However, as the Deputies will also be aware, the Minister for Housing, Local Government and Heritage, has established an Independent Working Group to examine the issue of defective housing. Officials from my Department participate in this Working Group. The objectives of the group are to identify the scope of relevant significant defects in housing, to evaluate the scale of housing affected, to propose a means of prioritising defects, to evaluate the cost of remediation, to recommend appropriate mechanisms for resolving defects and, to consider financing options in line with the Programme for Government commitment to identifying options for those impacted by defects to access low-cost, long-term finance.

Separately, my Department's Tax Expenditure Guidelines are clear that a tax-based intervention should only be considered where it would be more efficient than a direct expenditure measure.

In the circumstances, consideration of an intervention along the lines mentioned by Deputy O'Callaghan would seem to be premature at this point.

Marian Harkin (Sligo-Leitrim, Independent)
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16. To ask the Minister for Finance his views on the retention of the 9% VAT rate for the tourism and hospitality sector. [48716/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.