Written Answers Nos. 516-535
516. Deputy Peadar Tóibín asked the Minister for Finance if he will provide supporting evidence that there are currently approximately 12,000 persons employed in Ireland in film, television and animation production as he recently stated (details supplied). [20445/22]
View answerI recently welcomed a significant investment into Ireland’s audio-visual industry as part of a press release issued by Hackman Capital Partners and the MBS Group in relation to their being selected to develop the new Greystones Media Campus. This two phased development is a joint venture with the Ireland Strategic Investment Fund (ISIF) and Capwell Property Partners. The co-investors Hackman Capital Partners and the MBS Group provided the reference to the number of persons employed as part of the broader press release coordinated with the NTMA. The NTMA have advised that this figure is derived from a report titled “Economic Analysis of the Audiovisual Sector in the Republic of Ireland”.
517. Deputy Robert Troy asked the Minister for Finance if the delay that solicitors are having acquiring capital acquisitions certificates (details supplied) from the Office of the Revenue Commissioners, Capital Acquisitions Tax Unit, Dundalk, County Louth will be addressed. [20446/22]
View answerI am advised that Revenue are not currently experiencing any delays in the processing of Capital Acquisitions Tax (CAT) certificates where all relevant information is received at the time of application. In some instances, Revenue may request additional information in support of the application and any delay in responding to those requests may lead to a delay in the processing of the certificate.
Revenue have further advised that in respect of two of the individuals concerned, certificates have already issued to their solicitors and in respect of the third individual, additional information has been requested from the solicitor. On receipt of the additional information for the third individual and providing all is in order, the certificate can then be processed.
The solicitor acting for the three individuals has been provided with contact details should they have any further queries.
Further information and contact details in relation CAT can be found on Revenue’s website at www.revenue.ie/en/gains-gifts-and-inheritance/guide-to-completing-an-inland-revenue-affidavit/index.aspx.
518. Deputy Brian Stanley asked the Minister for Finance if the criteria that qualify a person for a primary medical certificate will be reviewed to include persons who have a diagnosis such as narcolepsy. [20486/22]
View answerThe Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.
To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled, and satisfy at least one of the following medical criteria, in order to obtain a Primary Medical Certificate:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
As the Deputy will appreciate this Scheme confers substantial benefits to eligible persons and any changes would raise the already considerable cost of the Scheme in terms of tax foregone to the Exchequer.
I gave a commitment that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken.
I am working on this matter with Deputy O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. We have agreed that the DDS review should be brought within a wider review under the auspices of the National Disability Inclusion Strategy, to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities.
This the most appropriate forum to meet mutual objectives in respect of transport solutions/mobility supports for those with a disability.
My officials will continue to work closely with officials from the Department of Children, Equality, Disability, Integration and Youth, to progress this review, and on foot of that will bring forward proposals for consideration. I cannot comment on any potential changes to the scheme in advance of these proposals.
519. Deputy Neale Richmond asked the Minister for Finance if he will consider reducing the VAT to 9% on home heating oil; and if he will make a statement on the matter. [20612/22]
View answerThe VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The VAT Directive obliges each Member State to have a standard rate of VAT and also allows that a Member State may choose to have no more than two reduced rates of VAT, which may be no less than 5%, and which may be applied to certain goods and services: any of those listed in Annex III of the Directive. Within this framework, Ireland currently applies a standard rate of 23% and two reduced rates of 13.5% and 9%.
The EU Directive permits derogations from the general rules to allow an individual Member State to continue certain historic tax treatments, such as the application of one of their reduced rates to particular goods and services which are not included in Annex III. Ireland, in line with the VAT Directive and by way of special derogation from the general rule, maintains several “standstill” provisions and derogations that allow us to maintain reduced rates to certain supplies for historical reasons. It is on this basis that Ireland applied its 13.5% reduced rate of VAT to the supply of fuel, gas, oil, and electricity services for both domestic and commercial use. The current 13.5% VAT rate applied to energy products is a ‘parked rate’, and cannot be reduced below 12%.
Following lengthy negotiations Annex III of the VAT Directive was expanded at the beginning of April to include gas and electricity. This means that Ireland can apply a reduced rate of 9% to these products. However it is not possible to apply a 9% rate of VAT to home heating oil as the reduced rate that applies to it is the result of a historical derogation. It should be noted that other Member States must apply their standard rate of VAT to this product.
521. Deputy Mary Lou McDonald asked the Minister for Finance the number of staff within his Department who availed of a secondment from January 2019 to date on the basis that it was not the intention of the staff member to return to their position within the Department. [20641/22]
View answerI wish to advise the Deputy that all secondments of staff out from the Department of Finance since January 2019 were agreed by the Department on a temporary basis where the staff would return to this Department upon the end of the stated duration of the secondment.
The Department’s secondments follow the guidelines set out by the Department of Public Expenditure and Reform's Secondment Policy for the Civil Service. This was outlined most recently in Circular 27-2021 which sets out the current arrangements for secondments between Civil Service organisations. This Secondment Policy also provides that the same principles may be applied to secondment arrangements between a parent department and a non-civil service body within its sector.
523. Deputy Pearse Doherty asked the Minister for Finance the derogation and flexibility he sought in his correspondence and communications with the European Commission with respect to VAT as it applies to domestic energy and fuel use; the categories of fuel and energy for which he sought a derogation and flexibility with respect to VAT; the details of the communication with the Commission which facilitated a reduction in VAT on electricity and gas; the flexibility that was provided and the minimum rate of VAT which that flexibility allowed; the reasons for which the VAT as it applies to home heating oil could not be reduced in line with reductions applicable to gas and electricity in the flexibility facilitated by the Commission; and if he will make a statement on the matter. [20670/22]
View answerAs I previously stated, I wrote to Commissioner Gentiloni in early March regarding the need for Member States to have greater flexibility when responding to the energy crisis, particularly in relation to the VAT and Excise Directives. This was in addition, to the ongoing and frequent contact between officials in my Department and their colleagues in Brussels and the European Commission across a wide range of issues, including taxation policy and how to respond to the energy crisis.
As the Deputy will be aware, following lengthy negotiations, amendments to the VAT Directive were provisionally agreed in December 2021 with final sign off on the amended text at ECOFIN in April 2022. This new agreement came into effect on 5 April 2022.
Under this new agreement, Annex III of the VAT Directive was expanded to include gas and electricity. This means that Ireland can apply a reduced rate of 9% to these products in line with other goods and services to which a reduced rate applies. The Government has made a decision to avail of this flexibility from 1 May, the start of the next VAT period.
In relation to VAT on home heating oil, this new agreement on VAT rates also preserved Ireland’s historical derogations in relation to fuel and oil despite them not being included in Annex III. It is on this basis that Ireland applies its 13.5% reduced rate of VAT to the supply of fuel and oil for domestic and commercial use while other Member States must apply their standard rate of VAT to this product. The current 13.5% VAT rate applied to energy products is a ‘parked rate’, and cannot be reduced below 12%.
If the Government were to reduce VAT on home heating oil to 12%, the saving would be very small, but there would be a considerable additional cost to the Exchequer (€216m to the end of October). This is because, all other areas currently subject to the 13.5% rate to this level would also have to be reduced to 12% as we are only allowed have two reduced VAT rates under EU law. These account for about 25% of economic activity and, as well as fuel used for heat and light, also includes construction, housing, labour intensive services and general repairs and maintenance.
I and my officials have sought and will continue to seek the maximum degree of flexibility for Member States with respect to VAT as it applies to domestic energy and fuel use. That engagement will continue as I work with my European counterparts and the EU Commission to respond to the current energy crisis.
524. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 78 of 10 November 2021, the estimated revenue raised in carbon tax, relative to the rate of €26 per tonne, in the years 2022 to 2030, were the increases due to take place on 1 May 2022 and 12 October 2022, respectively, not to proceed in tabular form. [20685/22]
View answerAs the Deputy is aware, the most recent projection of additional carbon tax revenues provided by my Department for the period 2021 to 2030 amounted to €9.2 billion, based on the Government’s commitment to increasing the amount that is charged per tonne of CO2 emissions from fuels to €100 by 2030. This is a key pillar underpinning the Government’s Climate Action Plan ambitions to halve emissions by 2030 and reach net zero no later than 2050. The annual breakdown of these receipts was provided in reply to PQ No.78 of 10 November 2021. Further details were provided to the Deputy in relation to this request in response to PQ No.172 of 18 November 2021 and PQ NO.68 of 24 November 2021 in relation to the methodology behind this calculation.
As was previously noted, the projections for carbon tax receipts are based on a declining carbon tax base reflecting changing behaviour in response to the tax, amongst other factors. The projections were not based upon a 51 per cent reduction in emissions relative to 2018 levels. These estimates were based upon official projections from the Environmental Protection Agency (EPA) published, in June 2021 which represented an independent assessment of Ireland’s emissions trajectory to 2030. Specifically the estimates are based on the EPA’s non-ETS (EU Emissions Trading System) ‘WAM’, or with additional measures scenario for greenhouse gas emissions, which includes the Government’s commitment to a €100 per tonne carbon tax by 2030. Currently, the EPA has not published an alternative emissions scenario that incorporates carbon tax changes in the manner that the Deputy has requested. Therefore it is not possible to estimate the impact on carbon tax receipts in a similar manner to previous calculations.
In relation to the rate of carbon tax, it is important to acknowledge the Government’s continued commitment to the carbon tax 2030 trajectory and to note that revenues raised from the additional ring-fenced carbon tax revenues will be used to fund Just Transition measures.
For context, it should also be noted that changes to carbon tax rates are having a relatively small impact in terms of the rising energy costs being experienced by households and firms. Indeed, it is clear that the carbon tax is not the cause of current energy price inflation. Nonetheless, the Government recognises the difficulties such rising costs can create and has therefore taken a range of measures, such as the €200 electricity credit and reductions in fuel excise duties, to support household incomes.
More broadly, over the medium to long term, the best way to protect the livelihood of citizens and our economic interests from the impact of international fossil fuel prices is to reduce our dependence on them. As set out in the CAP 2021, we will achieve this through the progressive decarbonisation of Irish society and through the steps that will be taken to meet the Government’s commitment to reach net zero greenhouse gas emissions by 2050.
525. Deputy Jennifer Whitmore asked the Minister for Finance if he will consider the removal of VAT on period pants and on environmentally friendly period cups considering the fact that VAT has been removed for tampons and sanitary pads; and if he will make a statement on the matter. [20705/22]
View answerOfficials in my Department are currently reviewing the options now available to Ireland in setting VAT rates. This will include consideration of the new options available to Member States as a result of the recently updated EU VAT rules when setting VAT rates as well as the new limitations introduced on how reduced rates may be applied.
Decisions about tax changes are generally taken in the context of the Budget and, as part of our normal annual Budget preparations. In this context, various options for tax policy changes will be considered by the Tax Strategy Group prior to Budget 2023.
526. Deputy Michael Moynihan asked the Minister for Finance if capital gains tax is applicable to property which is sold under a compulsory purchase order; and if he will make a statement on the matter. [20718/22]
View answerThe acquisition of a property by way of compulsory purchase order (CPO) is the disposal of an asset for the purposes of Capital Gains Tax (CGT). Any chargeable gain arising on such a disposal is subject to CGT at a rate of 33%. The first €1,270 of total chargeable gains in respect of an individual in any year of assessment is exempt from CGT.
It is the amount of the chargeable gain (if any) arising on the disposal of an asset which is subject to CGT. In these circumstances, the chargeable gain is calculated as the difference between the proceeds received on the disposal of the property by way of CPO and the price paid for the property (or in certain circumstances, the market value at the time of acquisition). A deduction may be claimed for costs incurred in acquiring and disposing of the property such as for example stamp duty, legal fees, auctioneers’ fees.
The disposal for CGT purposes will occur by reference to the date on which the compensation proceeds are received and any CGT liability arising will be payable by reference to that date.
If, however, the property acquired by way of CPO was occupied by the owner as his or her principal private residence, then full or partial relief from CGT will be available where a chargeable gain arises on the disposal of that property.
Section 604 of the Taxes Consolidation Act 1997 provides relief from CGT on the disposal of one’s principal private residence. If an individual occupied the property as his or her principal private residence throughout their period of ownership, then full relief is available in respect of any gain which arises on the disposal of the property. Where the property has been occupied by the individual as his or her principal private residence for part of the period of ownership, only a proportion of the gain on the disposal is exempt. The last 12 months of ownership of the property by the individual is treated as a period of occupation for the purpose of this relief.
I am advised by Revenue that the facts and circumstances of each disposal will determine the amount of any CGT due as a result of a property being compulsorily acquired.
527. Deputy Eoin Ó Broin asked the Minister for Finance if he will report on his engagement with the construction, quarry, local manufacturing, insurance and banking sectors on establishing an industry levy to cover part of the costs of remediating homes and other buildings impacted by defective blocks or other building defects such as fire safety and water ingress defects. [20746/22]
View answerAs the Deputy will be aware, the Programme for Government contains several commitments to support the ordinary home-owners who have been affected by these issues and it is the Government’s firm intention to find appropriate solutions for those who are affected.
My colleague, the Minister for Housing, Local Government and Heritage, has established an Independent Working Group to examine the issue of defective housing. Officials from my Department participate in this Working Group.
The objectives of the group are to identify the scope of relevant significant defects in housing, to evaluate the scale of housing affected, to propose a means of prioritising defects, to evaluate the cost of remediation, to recommend appropriate mechanisms for resolving defects and, to consider financing options in line with the Programme for Government commitment to identifying options for those impacted by defects to access low-cost, long-term finance. A final report is due to be completed by Q2 2022.
I understand that, as part of the working group’s deliberations, the group are engaging with a range of interested parties, including homeowners, public representatives, local authorities, building professionals and industry stakeholders to examine the issue of defects in housing.
As part of the Government’s commitment to address this issue there was a Government decision taken on 30 November 2021 regarding the Defective Concrete Block Grant Scheme, which agreed a number of actions to help address the defective blocks issue. One of those proposed actions was that a levy on the construction sector was to be put in place to raise in the region of €80 million a year.
My officials, with the assistance of colleagues in other Departments and agencies, as well as from Revenue, have been working on identifying and evaluating a range of options in regards to such a levy. Once this work is further advanced and the Working Group has reported it may be necessary to seek the views of relevant stakeholders and my Department will do so at that time.
528. Deputy Rose Conway-Walsh asked the Minister for Finance the average amount of tax paid by a registered apprentice on off-the-job training in 2021; and if he will make a statement on the matter. [20881/22]
View answerOff-the-job training payments made to craft apprentices by the Education Training Boards (ETBs) are chargeable to tax under Schedule E (taxed through the PAYE system) by virtue of Section 19 of the Taxes Consolidation Act (TCA) 1997, on the basis that the ETBs are paying a stipend to the apprentices out of public revenues of the State.
I am advised by Revenue that in 2021 payroll submissions made through the PAYE system show off-the-job training allowance payments in respect of 8,249 craft apprentices. The average amount of tax paid in 2021 by a craft apprentice in respect of off-the-job training allowance payments was €773.
It should be noted that the amount of tax paid by a craft apprentice is dependent on the quantum of the allowance payment, his/her own personal circumstances and the tax credits available and allocated to their employment while on off-the-job training.
530. Deputy Michael Ring asked the Minister for Finance when the review of the criteria for the primary medical certificate will be finalised; and if he will make a statement on the matter. [21103/22]
View answerThe Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.
I gave a commitment that a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities, would be undertaken.
I am working on this matter with Roderic O’Gorman, Minister for Children, Equality, Disability, Integration and Youth. We have agreed that the DDS review should be brought within a wider review under the auspices of the National Disability Inclusion Strategy (NDIS), to examine transport supports encompassing all Government funded transport and mobility schemes for people with disabilities.
We believe that this is the most appropriate forum to meet mutual objectives in respect of transport solutions/mobility supports for those with a disability.
The NDIS Transport Working Group, chaired by Anne Rabbitte, Minister of State for Disability, met on 26 January 2022. As the review is a matter for the Department of Children, Equality, Disability, Integration and Youth I cannot comment on the expected timeline for completion. Officials from the Department of Finance will continue to contribute to the Working Group in progressing the review and in bringing forward proposals for consideration by Government.
531. Deputy Rose Conway-Walsh asked the Minister for Finance if accessing research support funding from Enterprise Ireland, IDA, Disruptive Technologies Fund or any other Government programme that financially supports research and development in the private sector impacts a company’s ability to access the R&D tax relief; and if he will make a statement on the matter. [21168/22]
View answerThe research and development (R&D) tax credit allows a company to claim a 25% tax credit in respect of expenditure incurred on qualifying R&D activities. In making a claim for the R&D tax credit, companies must satisfy two tests: the activity must be a qualifying activity (a science test); and the amount of the claim must be based on R&D expenditure incurred (an accounting test).
A company that receives research funding from Enterprise Ireland, IDA, Disruptive Technologies Fund or any other Government programme that financially supports R&D activities may still qualify for the R&D tax credit where the company incurs qualifying R&D expenditure. Where R&D expenditure is met directly or indirectly by grant assistance from any of the bodies listed above, or from any State or other body, that expenditure will not be considered as having been incurred by the relevant company and therefore would not qualify for the R&D tax credit. That is, the company can claim the 25% tax credit on expenditure incurred on R&D as reduced by any grant assistance received in respect of the same R&D activities.
532. Deputy Rose Conway-Walsh asked the Minister for Finance the projected GNI* figure for 2023; and if he will make a statement on the matter. [21194/22]
View answerMy Department published updated macroeconomic projections as part of the draft Stability Programme Update (SPU) in mid-April. Against the backdrop of the war in Ukraine and the associated economic and geopolitical instability, energy and other commodity prices have soared. This in turn, has fed through to rising inflationary pressure which has dampened domestic economic activity.
My Department is now projecting GNI* growth of 3¾ per cent this year and just over 3 per cent in 2023. This represents a downward revision of close to -1.5 percentage points in 2022 and close to ½ a percentage point in 2023. This downward revision is a result of the squeeze on household real incomes and a softer investment outlook in the face of mounting inflationary pressure and heightened uncertainty.
Of course, given continued geopolitical instability, the margin of uncertainty around these projections is significant, with the balance of risks firmly tilted to the downside. Any further escalation of the war or a protracted disruption to supply chains arising from it could have significant ramifications for global growth. In addition to the ongoing conflict, Irish exporting SMEs remain exposed to adverse impacts arising once the UK Government implements full border checks and procedures under the Trade and Cooperation Agreement. The expected impacts are incorporated in the Department’s projections, but could turn out to be more significant than anticipated.
533. Deputy Peadar Tóibín asked the Minister for Finance the amount of tax or excise duties on fuel broken down by tax or excise duty and percentage in tabular form. [21226/22]
View answerIreland’s taxation of fuel is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions on mineral oils are transposed into national law in Finance Act 1999 which provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to specified mineral oils, such as petrol and diesel, that are used as motor or heating fuels. MOT is comprised of a non-carbon component and a carbon component. The carbon component is commonly referred to as carbon tax and the non-carbon component is often referred to as “excise”, “fuel excise” or “fuel duty”.
In accordance with the Value-Added Tax Consolidation Act, 2010, VAT is chargeable on petrol and diesel at the standard rate, currently 23%, on the total amount which the supplier is entitled to receive including taxes, duties, levies and charges but excluding the VAT itself. A levy is also charged on petrol and diesel to cover the costs related to maintaining security of oil supplies. While both MOT and VAT are administered by Revenue the levy is administered by, and paid directly to, the National Oil Reserves Agency (NORA).
The Deputy will be aware that in March this year, in response to the current fuel crisis, I introduced significant reductions in the MOT rates for petrol and diesel. I will shortly bring forward legislation to extend these rate cuts until 11 October. Further MOT cuts that came into effect on 1 April will also run to 11 October this year.
The following table provides a breakdown of the current taxes and the NORA levy applying to petrol and diesel, based on the average retail prices as per the EC Weekly Oil Bulletin of 18 April 2022.
|
|
Petrol €/litre |
% of retail price |
Diesel €/litre |
% of retail price |
|
Pre-Tax & Levy |
1.00 |
55% |
1.12 |
59% |
|
Nora Levy |
0.02 |
1% |
0.02 |
1% |
|
MOT non-carbon |
0.37 |
20% |
0.30 |
16% |
|
MOT carbon |
0.10 |
5% |
0.11 |
6% |
|
VAT (23%) |
0.34 |
19% |
0.36 |
19% |
|
Total Tax & Levy |
0.83 |
45% |
0.79 |
41% |
|
Retail Price |
1.83 |
|
1.91 |
|
534. Deputy Catherine Murphy asked the Minister for Finance if a piece of surveillance technology (details supplied) is being used by his Department or any agencies under his remit in view of the fact that there are security and privacy concerns associated with the use of same; the data protection policies on the use of artificial intelligence with respect to instances in which this technology is being used; and if he will make a statement on the matter. [21234/22]
View answerI can confirm that CCTV used by my Department is not Hikvision or Dahua, and that facial recognition is not used in any of the buildings in which my Department is housed.
The Central Bank of Ireland is a body under the aegis of my Department. It has advised that it has implemented appropriate and relevant physical security measures to ensure the ongoing protection of the organisation. These measures follow industry best practice and are fully compliant with the relevant Data Protection legislation. For operational and security reasons, it is not considered appropriate to disclose the details.
The remaining bodies under the aegis of my Department that use Hikvision and/or Dahua CCTV systems have advised the following:
The Financial Services and Pensions Ombudsman (FSPO) operates Closed Circuit Television (CCTV) systems on premises where it is a tenant at Lincoln House, Lincoln Place, Dublin 2 and 6 Clare Street, Dublin 2. It should be noted that while the surveillance equipment used by the FSPO includes Dahua CCTV cameras, none of these devices have the functionality for facial recognition technology to be used. The FSPO does not use facial recognition technology as part of its security surveillance activities.
The National Treasury Management Agency, Home Building Finance Ireland, the National Asset Management Agency, and the Strategic Banking Corporation of Ireland operate out of the Treasury Dock Building. Hikvision CCTV cameras are in use at Treasury Dock, however, facial recognition technology is not enabled.
535. Deputy Paul Murphy asked the Minister for Finance the reason that a property must never have been used or have been suitable for use as a residential home in relation to the help-to-buy scheme (details supplied); and if similar support is available to those who are purchasing a property that has previously been used as a residential home. [21266/22]
View answerHelp to Buy (HTB) is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive offers a refund on Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in Section 477C of the Taxes Consolidation Act 1997.
For a property to qualify for HTB, it must be new or converted for use as a dwelling, having not been previously been used as a dwelling. In the circumstances where the house was previously used as a dwelling but knocked down and rebuilt, then it is considered “new”. First-time buyers may purchase a site containing a house which is derelict and which they plan to demolish, in whole or in part, with the intention of building a new house. First time buyers intending to undertake such purchases should contact Revenue via MyEnquiries outlining the specific circumstances of their case and Revenue will consider them on a case by case basis.
In relation to the specific question about properties previously used as a residential home, the HTB scheme is designed to encourage an increase in demand for new build homes in order to encourage the construction of an additional supply of such properties. An increase in the supply of new housing is fundamental to resolving the current housing crisis and so remains a priority aim of Government policy. A move to include properties previously used as a residential home/second-hand properties within the scope of the relief would not improve its effectiveness; on the contrary, it could serve to dilute the incentive effect of the measure in terms of encouraging additional supply.
With regard to the Deputy's question as to whether similar support is available to those first-time buyers who purchase a second-hand property, there is no a similar tax-based measure. Such a scheme would be likely to have a significant deadweight element and a high Exchequer cost while providing no incentive effect for encouraging the building of new homes.
Non tax-based supports are, primarily, a matter for the Minister for Housing , Local Government and Heritage.
Finally, and as the Deputy may be aware, I announced in my Budget 2022 address that a formal review of HTB will take place in 2022. The review will inform decisions for Budget 2023 and Finance Bill 2022. My Department is currently managing the tender process and I understand that a contract for the review exercise is likely to be awarded shortly.
