Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The reason is that the purpose of the credit is to provide an affordability support for renters situated in the State. That issue was considered when the tax credit was introduced a year ago. I decided not to revisit that, having considered the issue. The existing basis means that a credit will not be available in respect of a payment made for a residential property located in Northern Ireland, the UK or another EEA state, even if that property is used by a claimant as his or her principal private residence. I think that is the correct policy response. As the Deputy knows, when it comes to RTB registrations and so on, that relates to properties that are in the State. That is an important part of the provision of this tax credit.