move:
Tuesday's business shall be:
- Motion re Referral to Joint Committee of Planning and Development (Exempted Development (Act of 2000)) Regulations 2025 (without debate; any division claimed to be taken immediately) - Housing Finance Agency (Amendment) Bill 2025 (Second Stage) (to conclude within 3 hours … from Committee) (without debate; any division claimed to be taken immediately)
- Motion re Proposed approval by Dáil Éireann of the Planning and Development (Exempted Development (Act of 2000)) Regulations 2025 (back from Committee) (without debate; any division claimed to be taken immediately)
Wednesday's private members
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14 in debates · 4 in questions
In debates
move:
That Dáil Éireann approves the following Regulations in draft:
Planning and Development (Exempted Development (Act of 2000)) Regulations 2025,
a copy of which has been laid in draft form before Dáil Éireann on 7th October
move:
That the proposal that Dáil Éireann approves the following Regulations in draft:
Planning and Development (Exempted Development (Act of 2000)) Regulations 2025,
a copy of which has been laid in draft form before Dáil Éireann on 7th October, 2025, be referred to the Joint Committee
Department for inclusion in the approved programmes for all 31 local authorities.
My Department has also introduced planning and development regulations that provide an exemption from the need to obtain planning permission for the change of use of certain vacant commercial buildings to residential use, including … above-the-shop living. The most recent local authority returns from 2024 show that local authorities have received notifications of 1,457 exempted development proposals to date, with plans put forward that result in the provision of 3,429 new homes nationwide.
These exemptions can be combined
That review considered all aspects of the scheme. The findings of this review have been considered in the context of the development of the new housing plan, which will be published shortly. The grant has been and continues to be successful in bringing vacant and derelict properties … extended to include former vacant pubs a couple of years ago. It is the intention to extend those exemptions further through the exempted development.
As Deputy O'Connell, in budget 2026, the living city initiative, which is a tax relief, can be claimed and extended to other
ensure that we get these revised guidelines right. I take public consultation seriously. There was public consultation over the summer on exempted development and over 920 submissions were received. I have reviewed all of those so I take on board what has come in. It helps formulate
working to cut red tape and simplify the process in removing items that do not need to be planning system through exempted development. Of course, the implementation of the national development plan and the national planning framework will rely heavily on our planning system.
We have
measures that support jobs and growth.
The measures announced in the budget, such as the enhancements to the research and development tax credit, the participation exemption and audiovisual incentives, will protect jobs and build on our progress, enhancing our country as one with which and in which … homes, I am exempting the rental profits arising from homes that fall within the cost-rental scheme from corporation tax. This exemption will apply to developments that are designated as falling within the cost-rental scheme by the Minister for Housing, Local Government and Heritage
exempting the rental profits arising from homes that fall within the cost-rental scheme from corporation tax. This exemption will apply to all developments that are designated as falling within the cost-rental scheme by the Minister for Housing, Local Government and Heritage from on or after … industry practices, for example, in the areas of outsourcing and qualifying expenditure definitions.
It will also set a pathway for development of innovation supports.
Participation Exemption
I am committed to delivering tax simplification for businesses. Last year, a participation exemption for foreign dividends was introduced to simplify
developers of €390 million. On top of that, they get an enhanced deduction for certain costs in the construction of apartments. The latter will cost another €125 million. There is also a tax break for corporate landlords in the form of an exemption from corporation
through Project Tosaigh or forward purchase. Is the Minister going to insist that the €20,000 or so reduction in costs to a developer will be passed on to any AHB or the LDA entering into a forward purchase agreement? Will he clarify how the VAT reduction … example, they are forward funding as opposed to forward purchasing? It simply makes no sense for the State to provide this VAT exemption for apartments currently under construction if the LDA or AHBs, which are funded by the Department, are not benefiting from a very significant reduction
rental equity loan scheme, with more than 1,350 cost-rental homes expected to be delivered by the end of 2027. The Land Development Agency is also progressing key projects in Dublin on State land in partnership with local authorities and through its market engagement initiative, Project … were given a significant boost of viability in yesterday's budget by the announcement of the VAT reduction on new apartment delivery and exemption from corporation tax of cost-rental housing delivery. We will further advance our affordable home delivery plans to Dublin as we implement
currently engaged in a series of meetings with stakeholders and I look forward to meeting with him to consider his insights as the development of a strategy for the long-term future of the fisheries sector has never been more important. To that extent, we expect … based on the average catch of member states over a period of reference years which is referred to as track record. The only exemption to this relates to the Hague preferences based on a special recognition agreement of the underdeveloped nature of the Irish fleet and the heavily
Irish citizens living in the North of Ireland during presidential elections;
— repeal Section 42(h) of the Freedom of Information Act 2014, which exempts the President from the mechanisms of this Act;
— introduce, within the next six months, legislation which would mandate the publication of an annual report … legacy parties, I should really say one legacy party - the Fianna Fáil-Fine Gael party - still has major control over the development of the presidential election.That is really unfair.
Not only do we have a very strict legal threshold but in this election we have also seen
In parliamentary questions
James Geoghegan
Written
Deputy James Geoghegan asked the Minister for Housing, Local Government and Heritage if the public consultation for review of exempted development received submissions advocating for the introduction of a statutory exemption from planning permission for the installation of electric vehicle charging arms on public footpaths (details supplied … views on applying such a planning permission exemption if the continued requirement for planning permission once section 83 of the Planning and Development Act 2024 is commenced; and if he will make a statement on the matter. [53903/25
Eoin Ó Broin
Written
Eoin Ó Broin asked the Minister for Housing, Local Government and Heritage to provide an update on the proposed change to the exempted development regulations. [53747/25
Michael Collins
Written
facilities (details supplied) without planning permission; and whether any monitoring mechanism has been put in place to ensure that the exempted development provisions of S.I. 605 of 2022 and S.I. 376 of 2023 are properly applied in this case.; and if he will make a statement
Eoin Hayes
Written
will explore the use of alternative data sources, such as those held by the Charities Regulator, to develop an estimate of the tax expenditure associated with charitable exemptions; and if he will make a statement on the matter. [52284/25
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