Ms Josephine Feehily:

Yes, they should write to us; a statement that the properties are all the same in that area would be helpful. We have a line of sight on the self-assessed values but not on properties just yet, but we will in due course. We would also be particularly careful with dealing with elderly people.

To come back to Deputy Kieran O’Donnell’s earlier question, the cost of the incentive is estimated at €62 million in 2015. As the credit is to be spread over two years, it will be double that amount. The tax cost will not arise until 2015 when the credit will be claimed. The work is done in 2014.