Finance Bill 2022: Report Stage (Resumed) and Final Stage
Seanad Éireann — 2022-12-13
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Alice-Mary Higgins (IND), National University of Ireland

I note the examples provided by the Minister of State would not fall under the 90- or 180-day thresholds. It is not about those who are commuting or are out of the house for two or three days per week because the standard to be set is that there would be electricity to the house and a person literally dwelling there. It does not state that a person must physically sit in the house all day long. It is a matter of saying that it needs to be an occupied property and not a vacant property. The Minister of State's examples are not pertinent in this regard. However, what is pertinent is the many examples of empty, corporate properties that are theoretical corporate lets that may or may not be rented.
I appreciate the Minister of State plans to review this. I expect and hope this can be done before the next budget because I am concerned this tax as designed will not be effective as it should be and there are far too many loopholes and exemptions.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2022-12-13/debate/main
Retrieved: 2026-08-14T04:51:25+00:00
Sitting date: 2022-12-13