Written answers
Tuesday, 27 February 2024
Department of Housing, Planning, and Local Government
Tax Code
Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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263. To ask the Minister for Housing, Planning, and Local Government the policy rationale for applying corporation tax at the rate of 25% to LDA rental profits; and if this policy decision was made following engagement with the European Commission. [8698/24]
Darragh O'Brien (Dublin Fingal, Fianna Fail)
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Corporation tax policy is determined by the Minister for Finance and administered by Revenue.
The Directorate General for Competition of the European Commission was informed about the Land Development Agency in August 2018. Detailed information was provided to the Commission in April 2021 prior to the enactment of the Land Development Agency Act 2021 outlining the nature and role and functions of the LDA.
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