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

Under general rules regarding the construction of legislation, as set out in section 18 of the Interpretation Act 2005, a word importing the singular shall be read as also importing the plural. As a consequence, the suggested amendments are not necessary.

Amendment No. 12 by the Government makes it clear that it is a qualifying contractor or qualifying contractors. I am making it clear that the minimum threshold does not have to be reached by each contractor where a homeowner engages a number of contractors to carry out different works. So long as the aggregate payments reach the new minimum threshold of €5,000, inclusive of VAT, the homeowner will qualify for relief. This point was raised by a number of Deputies on Second Stage and I am happy to clarify the position in detail.