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

Works costing up to €5,000, inclusive of VAT, are eligible for owner-occupiers and potential owner-occupiers of previously occupied houses. The category to which Deputy Doherty draws attention is new houses that require modification for one reason or another. I want to avoid circumstances in which the owner of a new house uses this tax scheme to finish the house. It is the job of the original builder to finish a house and sell it on in what one would consider to be a finished state.

If the disabled person to which the Deputy refers was one of my constituents, I would point out that grants available for adapting houses for disability purposes would be of much greater benefit to the person than this scheme would be. We have not excluded any particular category. Grants are available for someone who buys a new house that needs to be adapted for a disabled relative or family member. These grants fall outside the scheme before us. That is the route that people in such circumstances should follow. I will re-examine the section before Report Stage to ascertain whether any deserving categories of homeowner are being excluded as a result of the way in which the scheme has been designed. As matters stand, however, I do not believe that is the case. Significant grants are available to adapt houses for disability purposes.