Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 6:

In page 9, to delete lines 10 and 11 and substitute the following:" 'qualifying contractor' means a contractor who—

(a) complies with the obligations referred to in section 530G or 530H, as the case may be, or
(b) in the case of a contractor who is not a subcontractor to whom Chapter 2 of Part 18 applies, complies with the obligations referred to in paragraph (a), other than the obligations referred to in paragraphs (a) and (b) of subsection (1) of section 530G or 530H, as the case may be;".

This amendment and the associated amendments relate to section 5 of the Bill which introduces a new income tax relief for homeowners who carry out qualifying repair, renovation or improvement works on their principal private residence.

Amendments Nos. 4, 13 and 14 are the substantive amendments. Amendment No. 12 relates to the minimum threshold for entry to the incentive. Amendment No. 26 clarifies the treatment of grant, insurance or compensation payments and their interaction with the incentive. Amendment No. 27 sets out the LPT obligations of homeowners claiming the relief.

I commend these amendments to the committee.