Finance (Local Property Tax) (Amendment) Bill 2021: Financial Resolution
Dail Éireann — 2021-07-14
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Paschal Donohoe (FG), Dublin Central

I move:
THAT provision be made to amend the provisions for the charging of taxes in the Finance (Local Property Tax) Act 2012 in relation to the definition of ‘residential property’; in relation to the tax exemption for certain unsold trading stock of builders; in relation to the tax exemption for ‘first-time buyers’; in relation to the tax exemption for the purchase of properties constituting the unsold trading stock of builders; in relation to the tax exemption for properties situated in unfinished housing estates; in relation to the tax exemption provided for properties damaged by pyrite; in relation to a liable person for the charge to local property tax in respect of long leases to a local authority or an approved housing body; in relation to the bringing of newly completed properties within the charge to local property tax during a valuation period; in relation to the acquisition of a property from a local authority or an approved housing body; and in relation to the calculation of the charge to local property tax.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2021-07-14/debate/main
Retrieved: 2026-08-14T04:49:32+00:00
Sitting date: 2021-07-14