Written Answers Nos. 209-223
211. Deputy Peadar Tóibín asked the Minister for Finance if his Department has given any consideration to rescinding and reconsidering the residential zoned land tax in its current format until the multitude of problems associated with its scoping and implementation have been resolved. [34212/23]
View answerThe residential zoned land tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The tax is an action contained in Housing for All, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government.
The tax applies to land that is:
• zoned suitable for residential development whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and
• serviced (that is: reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development)
In order to be liable for the tax the land must meet both criteria.
The local authorities, in preparing draft RZLT maps, determined whether the zoned land is connected or able to connect to the six required categories of services. Any exclusions which would rule the land out of scope were applied. The local authorities then published a draft RZLT map identifying the land which meets the requirements of the legislation and which may be liable to the tax. The tax will first be due and payable in 2024.
Land which is zoned solely or primarily for residential use meets the criteria set out within the legislation and therefore falls within the scope of the tax. These zonings are considered to reflect the housing need set out within the core strategy for the relevant local authority area and landowners within such zonings may fall within the scope of the tax, in the interests of ensuring an appropriate supply of housing on zoned lands.
A landowner with land identified on any published draft map had the opportunity to make a submission to the local authority regarding the land, setting out why they consider that the land does not meet the criteria for inclusion within the scope of the tax. For example, if the land is not zoned for residential use, if the land does not have access to or there is no capacity for any of the six servicing criteria, or if the land benefits from an exclusion as outlined in the legislation. The local authority was required to assess any submission and inform the landowner of their decision to either remove or retain the land on the map by 1 April 2023. If dissatisfied with the local authority decision, the landowner could have appealed the determination to An Bord Pleanála, again setting out why the land does not meet the criteria for inclusion for the tax.
In addition to being able to make a submission regarding inclusion of land on a draft map, the landowner had the opportunity to submit a request to change the zoning of the land by variation of the adopted development plan. Where the zoning is amended to a use other than residential or mixed use including residential, it would not meet the criteria for the tax and would be removed from RZLT maps. Decisions on whether to amend zonings as a result of submissions or at any other time are a matter for the local authority, taking into account the need to ensure that housing supply targets across the county can be met. In addition, provision is made in the Planning and Development Act 2000 for elected members to seek a report from their Chief Executive on the matter of proposed re-zonings.
The Department of Finance and Department of Housing, Local Government and Heritage continue to engage with various representative bodies in relation to their concerns regarding the implementation of the RZLT measure.
It is acknowledged that the tax will impact on landowners, however if the land in question is zoned for a particular purpose under a plan adopted by the local authority and has been subject to investment by the local authority and the State in the services necessary to enable development for housing to accommodate increased population, it is intended that the land should be used for housing.
This tax measure is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations. I have no plans to rescind the residential zoned land tax at this time.
212. Deputy Paul Kehoe asked the Minister for Finance following the rule from 1 July 2023 that non-resident landlords have to use an agent to collect their rent and remit 20% of same to the Revenue Commissioners, or the landlord has to allow the tenant deduct 20% from the rent and remit it directly to Revenue Commissioners on behalf of the landlord, if the tenant pays 80% of the rent to the landlord but fails to remit the 20% to the Revenue Commissioners when the landlord does the return at the end of 2023, if they will be held liable for the tax that was not handed over; and if he will make a statement on the matter. [34268/23]
View answerI am advised by Revenue that the obligation imposed on tenants (and other parties such as local authorities) to deduct and remit to Revenue withholding tax at the standard rate of income tax (currently 20%) from rental payments made directly to a landlord who lives outside the State, has been in operation for many years. However, since 1 July 2023, the system for remitting the deducted tax has changed. Tenants paying directly to a non-resident landlord can now use the new Non-Resident Landlord Withholding Tax (NLWT) system in Revenue Online Services (ROS) or MyAccount, rather than using a paper form, as was previously the case. Through this system, tenants will make rental notifications (RNs) when rent is paid and pay the 20% withheld from the rent to Revenue. Tenants of non-resident landlords are also now required to provide certain information to Revenue including the address of the property, the rental payment, and the name and address of the non-resident landlord.
Prior to 1 July 2023, where a rental payment was not made directly by a tenant to a non-resident landlord, that landlord’s “collection agent” was assessable and chargeable to tax for the income of the non-resident landlord. This meant that agents were required to file tax returns and pay the tax due on that income, and were permitted to retain part of the rents to pay the tax due. It is still open to collection agents to follow that practice. However, with effect from 1 July 2023, an alternative process is available. Collection agents can be relieved of the obligation of being assessable and chargeable for such income, provided they deduct and remit to Revenue withholding tax (also at 20%) from rental payments and provide information on the landlord and the tenancy. Collection agents will also complete the new RN and remit the withholding tax online.
The Deputy has asked what happens when a tenant of a non-resident landlord pays 80% of the rent to the non-resident landlord but fails to remit the 20% to Revenue. The tenant is liable for the withholding tax and the assessment, charging, collection and recovery provisions of the Taxes Consolidation Act 1997 (TCA) can be applied in the event of non-payment. This was the case prior to the introduction of the new system and has not changed. Where the collection agent opts to deduct and remit withholding tax from a rental payment to Revenue, the agent will similarly be liable for payment of the tax and the assessment, charging, collection and recovery provisions of the TCA will likewise apply.
The new NLWT system permits non-resident landlords to view rental notifications online and allows them to review the tax deducted by a tenant or collection agent from the rental payments against what has been remitted to Revenue. As the new NLWT system operates in real time, non-resident landlords and Revenue will get early notice of any failure by tenants or collection agents to remit the deducted tax in a timely manner. This will mean any payment issues can be addressed more promptly than was possible in the previous paper-based system.
213. Deputy Jim O'Callaghan asked the Minister for Finance if he will provide an update on the number of businesses in each county that have successfully applied for inclusion under the temporary business energy support scheme; the estimated value or worth of the support in each county, in tabular form; and if he will make a statement on the matter. [34276/23]
View answerThe Temporary Business Energy Support Scheme (TBESS) was introduced to support qualifying businesses with increases in their electricity or natural gas costs arising from the Russian invasion of Ukraine.
The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 31 July 2023. The TBESS is available to eligible tax compliant businesses carrying on a trade or profession, the profits of which are chargeable to tax under Case I or Case II of Schedule D. Sections 100 to 102 of the Finance Act 2022, as amended by Section 7 of Finance Act 2023, make provision for the TBESS.
Businesses that are eligible for TBESS can register for the scheme via Revenue’s online service and comprehensive guidelines on the operation of the scheme are available on the Revenue website. The scheme will expire on 31 July 2023 and businesses will have until 30 September 2023 to register and submit claims in respect of all claim periods.
I am advised by Revenue of the following registrations and claims for the following counties, as of 6 July 2023:
|
County |
Registration Applications |
Registrations Approved |
Approved Claims |
Value of Approved Claims |
Value of Paid Claims |
|
Carlow |
431 |
422 |
711 |
1.6 |
1.46 |
|
Cavan |
654 |
647 |
988 |
2.26 |
2.14 |
|
Clare |
786 |
781 |
1,189 |
2.51 |
2.3 |
|
Cork |
3,838 |
3,795 |
6,247 |
12.42 |
11.81 |
|
Donegal |
1,289 |
1,276 |
1,976 |
3.84 |
3.63 |
|
Dublin |
6,625 |
6,503 |
11,466 |
32.63 |
30.65 |
|
Galway |
1,756 |
1,732 |
2,754 |
6.5 |
6.26 |
|
Kerry |
1,317 |
1,296 |
1,962 |
3.93 |
3.78 |
|
Kildare |
1,079 |
1,065 |
1,856 |
4.48 |
4.23 |
|
Kilkenny |
705 |
689 |
1,035 |
1.91 |
1.78 |
|
Laois |
436 |
421 |
673 |
1.2 |
1.13 |
|
Leitrim |
260 |
254 |
353 |
0.47 |
0.44 |
|
Limerick |
1,294 |
1,275 |
2,088 |
4.42 |
4.27 |
|
Longford |
302 |
295 |
482 |
0.95 |
0.84 |
|
Louth |
849 |
839 |
1,398 |
2.84 |
2.67 |
|
Mayo |
935 |
925 |
1,435 |
2.91 |
2.75 |
|
Meath |
1,097 |
1,084 |
1,838 |
4.09 |
3.8 |
|
Monaghan |
626 |
617 |
905 |
2.15 |
2.02 |
|
Offaly |
470 |
462 |
727 |
1.31 |
1.24 |
|
Roscommon |
376 |
371 |
632 |
1.35 |
1.29 |
|
Sligo |
429 |
421 |
679 |
1.42 |
1.32 |
|
Tipperary |
1,237 |
1,215 |
1,854 |
3.03 |
2.72 |
|
Waterford |
894 |
881 |
1,486 |
3.13 |
2.86 |
|
Westmeath |
679 |
672 |
1,132 |
1.98 |
1.82 |
|
Wexford |
1,067 |
1,055 |
1,681 |
3.41 |
3.35 |
|
Wicklow |
735 |
727 |
1,196 |
2.44 |
2.18 |
|
Total Businesses |
30,156 |
29,720 |
48,743 |
109.19 |
102.77 |
As of 6 July, 29,720 businesses have registered for the scheme. 25,495 of these have commenced the claim process. 18,275 businesses have fully completed claims and 7,220 have claims in process. Until the claims process is fully complete, the claim cannot be processed by Revenue and for approved claims, a payment made. To date, the vast majority of completed claims have been approved by Revenue.
I am advised by Revenue that applications received from businesses are reviewed to determine eligibility and this accounts for the variance in the figures for ‘registration applications’ and ‘registrations approved’. In addition, Revenue is publishing detailed statistical reports in relation to the TBESS which are updated on a weekly basis. These reports are available on Revenue’s website.
214. Deputy Donnchadh Ó Laoghaire asked the Minister for Finance if he has considered whether persons cohabiting with a partner for ten years or longer, but who are not married, should be in a position to avail of the more favourable inheritance tax rates currently available to spouses, children or formerly civil partners, particularly now that civil partnership is no longer available. [34310/23]
View answerAs the Deputy may be aware, for the purposes of capital acquisitions tax (“CAT”), the relationship between the person who provides a gift or inheritance (“the disponer”) and the person who receives it (“the beneficiary”) determines the tax-free threshold (“Group Threshold”) below which CAT does not arise.
Any prior gift or inheritance received by a person since 5 December 1991 from within the same Group Threshold is aggregated for the purposes of determining whether any CAT is payable on a benefit. Where a person receives gifts or inheritances that are in excess of the relevant Group Threshold, CAT at a rate of 33% applies on the excess. In the case of long-term cohabitants who are not related, the relevant Group Threshold is the Group C threshold, which is currently €16,250. In addition to this, a CAT exemption may be available in relation to certain gifts and inheritances between long-term cohabitants.
Where a cohabitant inherits the family home from his or her deceased partner, he or she may be in a position to avail of the dwelling house exemption. To qualify for the exemption, the inherited property must have been the deceased cohabitant’s principal private residence at the date of his or her death. This requirement is relaxed in situations where the deceased person left the property before the date of death due to ill health; for example, to live in in a nursing home. In addition, the inheriting cohabitant must not have a beneficial interest in another residential property. The inheriting cohabitant must also have lived in the house for 3 years prior to the date of the inheritance and must continue to live in the house for 6 years after that date. Detailed guidance on the dwelling house exemption has been published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/capital-acquisitions-tax/cat-part24.pdf.
In addition to the dwelling house exemption, gifts and inheritances taken by a qualified cohabitant in accordance with a court order made under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 are exempt from CAT. Part 15 of that Act provides for a redress scheme whereby court orders can be obtained in certain circumstances in relation to the transfer of property. A “qualified cohabitant” is a person who has been in a committed and loving relationship with another person for a minimum period of 5 years (or 2 years where they are parents of one or more dependent children), whose relationship has ended due to death or separation and neither of whom was married to and living with another person in 4 of the 5 years immediately prior to the end of the relationship.
In relation to the Deputy’s reference to couples who are long-term cohabitants for ten years or longer, it is important to note that differences in the tax treatment of the different categories of couples arise from the objective of dealing with different circumstances. Under the law, couples who have obtained legal recognition of their relationship status through marriage or civil partnership are not in an analogous situation to other cohabiting couples, which is why they are not accorded similar tax treatment to couples who have a civil status that is recognised in law. Any change in the tax treatment of cohabiting couples can only be addressed in the broader context of future social and legal policy development in relation to such couples.
Further information on the taxation of cohabiting couples can be found on the Revenue website, available at www.revenue.ie/en/life-events-and-personal-circumstances/marital-status/cohabiting-couples/index.aspx.
215. Deputy Brendan Smith asked the Minister for Finance if he will have detailed consideration given to issues outlined by a national representative organisation (details supplied); and if he will make a statement on the matter. [34322/23]
View answerThe Residential Zoned Land Tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The tax is an action contained in Housing for All, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government.
The tax applies to land that is:
• zoned suitable for residential development whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and
• serviced (that is: reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development)
In order to be liable for the tax the land must meet both criteria.
The local authority, in preparing the draft RZLT maps, determined whether the zoned land is connected or able to connect to the six required categories of services. Any exclusions which would rule the land out of scope were applied. The local authority then published a draft RZLT map identifying the land which meets the requirements of the legislation and which may be liable to the tax. The tax will first be due and payable in 2024.
It is important to note that, to come within the scope of RZLT, farmland must be both zoned for residential use and serviced. Farmland that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future.
Agricultural land which is zoned solely or primarily for residential use meets the criteria set out within the legislation and therefore falls within the scope of the tax. Agricultural land that is zoned for a mixture of uses including residential is not in scope. These zonings are considered to reflect the housing need set out within the core strategy for the relevant local authority area and landowners within such zonings may fall within the scope of the tax, in the interests of ensuring an appropriate supply of housing on zoned lands.
A landowner with land identified on any published draft map had the opportunity to make a submission to the local authority regarding the land, setting out why they consider that the land does not meet the criteria for inclusion within the scope of the tax. For example, if the land is not zoned for residential use, if the land does not have access to or there is no capacity for any of the six servicing criteria, or if the land benefits from an exclusion as outlined in the legislation. The local authority was required to assess any submission and inform the landowner of their decision to either remove or retain the land on the map by 1 April 2023. If dissatisfied with the local authority decision, the landowner could have appealed the determination to An Bord Pleanála, again setting out why the land does not meet the criteria for inclusion for the tax.
In addition to being able to make a submission regarding inclusion of land on a draft map, the landowner had the opportunity to submit a request to change the zoning of the land by variation of the adopted development plan. Where the zoning is amended to a use other than residential or mixed use including residential, it would not meet the criteria for the tax and would be removed from RZLT maps.
Decisions on whether to amend zonings as a result of submissions or at any other time are a matter for the local authority, taking into account the need to ensure that housing supply targets across the county can be met. Furthermore, I understand provision is included in the Planning and Development Act 2000 for elected members to seek a report from their Chief Executive on the matter of proposed re-zonings.
Furthermore, Finance Bill 2022 introduced an exemption for land that is within the scope of the tax but is subject to a contract that precludes the landowner from developing it. For the exemption to apply, the contract must have been entered into prior to 1 January 2022, i.e., prior to the introduction of RZLT. For example, where a farmer leased land prior to 1 January 2022 and the requisite conditions are met, the farmer may claim an exemption from the tax for the period of the lease.
It is acknowledged that the tax will impact on landowners, however if the land in question is zoned for a particular purpose under a plan adopted by the local authority and has been subject to investment by the local authority and the State in the services necessary to enable development for housing to accommodate increased population, it is intended that the land should be used for housing. This tax measure is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations.
Officials from Department of Finance and Department of Housing, Local Government and Heritage continue to engage with various representative bodies, including those representing the farming industry, in relation to the RZLT measure.
216. Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost for making research and development payable credits, under the R&D tax credit, payable in one instalment within 12 months for small and micro-companies. [34392/23]
View answerIt is assumed that the Deputy is referring to accelerating the second and third payable credit associated with the research and development tax credit for small and micro-companies.
The Deputy may be aware of changes included in the Finance Act 2022 which made the first €25,000 of a claim on R&D expenditure payable in full, to provide a cash-flow benefit for smaller R&D projects and encourage more companies to engage with the regime.
I am advised by Revenue that, while the suggested measure would not entail any sustained overall increase to the cost of the credit, the estimated additional cash flow cost associated with making the research and development payable credits payable in one instalment within 12 months for small and micro-companies is in the region of €45 million in the first full year.
This estimate is based on information included in tax returns for the year 2021, the latest year for which data is available, and does not take account of any potential behavioural change. I would also note that introducing a targeted element to the credit would have State aid implications.
217. Deputy Pearse Doherty asked the Minister for Finance to clarify the impact of Pillar Two of the OECD Agreement on the operation of the research and development tax credit regime; and in particular, the estimated increase that would be required in the percentage of qualifying expenditure under the tax credit that would be required to neutralise the impact of Pillar Two on its operation, together with the cost/savings of neutralising this impact with respect to SMEs only. [34397/23]
View answerThe Research and Development (R&D) Tax Credit is an important feature of the Irish Corporation Tax (CT) system. The primary policy objective is to increase business R&D in Ireland, as R&D can contribute to higher innovation and productivity. More broadly, the tax credit forms part of Ireland’s corporation tax offering aimed at attracting FDI and building an innovation-driven domestic enterprise sector. The credit enables Ireland to remain competitive in attracting quality employment and investment in R&D.
The Pillar Two minimum effective tax rate will have an impact on the net benefit to large MNCs of the R&D tax credit. A corporate group will be within scope of Pillar Two rules where it has consolidated group revenue of over €750 million in at least two of the previous four years.
Pillar Two will result in a net reduction in the value of the tax credit for claimant companies that are in scope of the 15% minimum tax. Under Pillar Two rules, a tax credit that is not a “Qualifying Refundable Tax Credit” (QRTC) is deemed to reduce the tax paid by the company, thereby reducing the effective tax rate and potentially resulting an increase in Pillar Two top-up-tax due. A QRTC is treated as income, rather than a reduction in tax paid. This preserves the majority of the value of the credit, however the treatment of the credit value as income means that it becomes subject to the minimum tax calculations. Changes were made to the operation of the R&D tax credit in Finance Act 2022 in order to bring it in line with the definition of a QRTC. Hypothetically, to deliver the same net benefit as a 25% tax credit currently, a tax credit of 29.41% would be required where a Pillar Two top-up tax applies.
Revenue data does not separately identify R&D Credit claimants as being either SME or non-SME companies. However, a reasonable approximation can be made using the categorisation of companies in published Revenue data. The latest publication contains information in relation to the 2021 tax year and is available at:revenue.ie/en/corporate/documents/research/ct-analysis-2023.pdf.
This includes information concerning the number of Revenue Large Cases Division (LCD) companies and non-LCD companies who have claimed the credit. While companies that are outside the remit of LCD are not necessarily SMEs, the majority would be, therefore this data provides a proxy to estimate claims by SME and non-SME companies.
In view of the group turnover threshold of €750 million, it is expected that most SMEs will not be in scope of Pillar Two rules.
218. Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost of increasing the percentage of qualifying expenditure under the research and development tax credit from 25% to 30% for SMEs.; and if he will make a statement on the matter. [34403/23]
View answerIt is not possible to accurately project the cost of increasing the portion of expenses allowed for deduction under the Research and Development tax credit from 25% to 30% for SME companies as the R&D credit is based on qualifying R&D expenditure and information in respect of future qualifying expenditure by SMEs is not available.
However, I am advised by Revenue that, based on claims in respect of the research and development tax credit included in 2021 tax returns, the estimated tax cost of increasing the rate to 30% for SMEs could be in the region of €40 million in a full year. This cost assumes no behavioural change. I would also note that introducing a targeted element to the credit would have State aid implications.
219. Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost of extending the entrepreneur relief to angel investors; and if he will make a statement on the matter. [34404/23]
View answerThe Department of Finance has opened its pre-budget costings service, this is available with effect from 3 July 2023. The procedures for availing of this service are set out in a letter dated 3 July 2023 from the Secretary General of the Department to all recognised parties and technical groups in Dáil Éireann. To ensure efficiency and fairness all costing requests should be made in this manner, via the standard request format template, instead of the Parliamentary Question system at this time.
220. Deputy Thomas Pringle asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide a full list of the individual projects/schemes funded under the Brexit Adjustment Reserve Fund spend of €15 million by his Department; the amount of funding allocated in each case; and if he will make a statement on the matter. [34366/23]
View answer221. Deputy Thomas Pringle asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide a full list of the individual projects/schemes funded under the Brexit Adjustment Reserve Fund spend of €2.2 million by his Department; the amount of funding allocated in each case; and if he will make a statement on the matter. [34369/23]
View answer222. Deputy Thomas Pringle asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide a full list of the individual projects/schemes funded under the Brexit Adjustment Reserve Fund spend of €21.5 million by his Department; the amount of funding allocated in each case; and if he will make a statement on the matter. [34371/23]
View answerI propose to take Questions Nos. 220, 221 and 222 together.
As set out in the response to the Deputy’s recent questions on this matter, the exact composition of Ireland's Brexit Adjustment Reserve (BAR) claim will not be finalised until the claim is submitted in September 2024. My Department continues to review and assess all spending identified as Brexit-related for inclusion in the final BAR claim. As this work is ongoing, and as further funding can be considered for allocation during the remaining months of 2023, it is not possible at this time to confirm individual projects or final amounts of expenditure in any sector that will be included in the BAR claim.
The European Union’s Brexit Adjustment Reserve (BAR) provides support to counter the adverse economic, social, territorial, and environmental consequences of the withdrawal of the UK from the European Union. The government has made significant allocations across a range of sectors both before the Regulation came into effect, including prior to the BAR eligibility period, as well as since the BAR regulation came into force in October 2021.
In order to be eligible for BAR funding, the expenditure must fall within the BAR eligibility period for expenditure which runs from the 1st January 2020 to 31st December 2023. Following the BAR regulation in October 2021, specific BAR funding of €389 million was provided in Budgets 2022 and 2023 across a number of impacted sectors in order to mitigate those adverse effects of Brexit and to adapt to regulatory changes.
Further to these allocations, officials in my Department are currently engaging in a review exercise of all Brexit related spending, from the 1st of January 2020 to the end of December 2023, for possible inclusion in Ireland’s BAR claim to the EU Commission in September 2024. This involves engaging with Departments on expenditure since 2020 outside of that allocated under Budgets 2022 and 2023 which may qualify for inclusion in the BAR claim. A figure of approximately €0.7 billion has been identified in this regard. The Department of Agriculture, Food and the Marine; the Department of Enterprise, Trade and Employment; and Revenue are likely to account for a significant amount of that €0.7 billion figure.
223. Deputy Catherine Murphy asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the amount that the OPW offered to buy lands immediately adjacent to the State-owned Castletown House and demesne in Celbridge. [33433/23]
View answerThe Office of Public Works sought sanction from the Department of Public Expenditure and Reform to purchase the lands in question at Castletown.
In a private treaty sale and as part of a sealed bids process, the OPW offered in excess of the guide price of five million euro. The OPW and the State was ultimately unsuccessful in this process and the lands were acquired by private buyers.
Subsequently, the OPW has entered negotiations with the new owners regarding the terms of its licence of the land which has ensured provision of public access to Castletown, from the M4 motorway, since 2007. These negotiations are ongoing.
