Select Committee on Finance and General Affairs debate -
Wednesday, 10 May 1995

SECTION 52.

Mr. McCreevy

I move amendment No. 52:

In page 85, subsection (1), line 35, after "dwelling" to insert "or for the purposes of compliance with the requirements of the local authority and fire officer for the area".

This section relates to rented residential accommodation and the allowance of expenditure on refurbishment. It is a relieving section and I welcome it. Fire regulations are becoming very onerous for those in businesses dealing with the public. My amendment intends that works that might have to be carried out on foot of a fire officer's requirements would be allowable for relief against tax. I am not completely certain that section 52 is the appropriate section for this amendment although I think it is. As most Deputies would know, these regulations are becoming more and more onerous and rightly so. In my experience, and from what I have heard throughout the country, there is no uniformity among fire officers. Some of them are imposing conditions which I do not think it would be possible for anyone to meet. However, I recognise their dilemma because they do not want any of the problems we had in the past 15 years to be repeated. The fire officers do not want to be seen as not doing their job thoroughly.

Mr. Quinn

I accept the spirit of this amendment, subject to confirmation that the drafting of it is acceptable. If it needs to be changed we will bring it in on Report Stage. It is, perhaps, unnecessary but even so it will act as an extra safeguard. If Deputies accept that assurance and do not press the amendment, we will reintroduce it on Report Stage either in this form or in whatever formula of words is required to qualify it.

Mr. McCreevy

I thank the Minister. I recognise the drafting of the amendment may need improvement.

Amendment, by leave, withdrawn.

Section 52 agreed to.