Ceisteanna ó Cheannairí - Leaders' Questions Dail Éireann — 2025-12-18 ============================================================ Simon Harris (FG), Wicklow A whole series of new measures will be coming into place for 2026, as the Deputy knows. On the 9% VAT rate for apartments, we debated these financial resolutions here. That measure does not just benefit developers - although I am pleased it is benefiting people who are building more private apartments because we need more private supply and private investment - it also benefits AHBs. It will benefit people in the Deputy's constituency and mine who want to build apartments which will be made available to approved housing bodies and which will take people off the housing lists. I accept we have lots more to do, but it is not question of whether we should spend money on our national security or spend money on housing. This is a wealthy country which has an ability and obligation to do both. I will finish on a note of harmony. The issue relating to three-and four-bedroom homes is a legitimate one. The local authorities and the Government recognise that. The release valve for that is the €100 million in 2026 and €50 million in 2025. The Deputy's argument that we should do more is one we can keep under review. The bigger issue, though, is that should we build more in order to make sure there is a better composition and mix of the number of bedrooms in each home built. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-18/debate/main Retrieved: 2026-08-14T04:54:29+00:00 Sitting date: 2025-12-18