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

I regret if I have offended Deputies Pearce Doherty and Richard Boyd Barrett. It was never my intention to do so. Of course, I listen to them. It is because I listened to them on Second Stage that I have brought forward the amendments to reduce the threshold to €5,000, inclusive of VAT, which gives a reduction in the threshold of €675. It is also because I listened to them that I brought forward the clarification on aggregation across a number of contractors up to a limit of €5,000.

What Deputy Kieran O'Donnell has suggested is already provided for in the section. From the day we published the Finance Bill I made an announcement that works carried out from that Friday morning, three or four weeks ago, up to 31 March 2016 would be eligible and could be aggregated. If one does a piece of work before Christmas, a piece next year, in 2015 and at the start of 2016 and if any planning permission required is obtained by the end of 2015, one can aggregate and receive the tax rebate. Revenue is putting an arrangement in place whereby both the applicant and the contractor register electronically in order that there will be an accumulation of claims. Once the value goes beyond the €5,000 threshold, eligibility for the tax credit arises and Revenue will make the appropriate arrangements. We have covered most of the Deputy's suggestions.