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

Between now and Report Stage, I will examine the narrow category of newly built houses which might require some adaptation for the purpose of ease of living for persons with disability.

Deputy Boyd Barrett made a point I did not answer regarding the combining of this tax scheme with various grants for insulating houses and warm home initiatives. The Deputy will see how it is combined later in the Act. Residual amounts after a certain allowance for the grant can be applied for tax credit purposes if they relate to the insulation of houses and the general area of grants sponsored by the Department of Communications, Energy and Natural Resources.