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

I understand that argument, but the basis of the relief changes fundamentally if we bring into its scope properties outside the State. It would not be possible to limit that to just Northern Ireland or Great Britain. I think you would have to extend it almost certainly throughout the EEA. It would change the nature and scope of the relief. That is not what it was intended for. The policy intent was that it would be for renters where the property being rented is within the State. I believe that is the appropriate policy position, and I do not intend to change it.