Tax Reliefs
Dail Éireann — 2025-12-18
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Simon Harris (FG), Wicklow

I am not aware of any research or information that is not already in the public domain but let me double check. I bring the Deputy back to the political decision we made - and it was a political decision - in relation to recognising that viability is a major issue when it comes to apartment construction. Only a month or two after the budget, and I do not want to reach too much into the data, the initial data is somewhat encouraging. The Society Chartered Surveyors in Ireland which has expertise and certainly independence in this pointed out that there are six categories of apartments and only two of them were viable before Government made a number of interventions and it now believes that five out of six are viable which is a good thing.
It is not just a measure that is going to benefit developers in the private sense - by the way there is nothing wrong with private development and we need a lot more of it - but it will also benefit AHBs. It will reduce the cost of apartments for approved housing bodies which is also a good thing. It will also benefit, for example, people building student accommodation which is also a good thing. I am out of time but I agree with the Deputy on the broader point about the importance of measures being targeted and carefully monitored and I hope I will have a chance to come back in.

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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