Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The Deputy is right to highlight this. I have described what he outlined as highly unlikely, as has the Deputy. If he wants to tease this out further, we will be able to do so on Report Stage. However, I am satisfied that people will have to have had savings in place. They will have to live in the house and will get only one opportunity to access the scheme. Considering that the scheme is modest in nature, as we have all said, I am satisfied there is no need for any further anti-avoidance measure. This is a matter that the Minister will obviously monitor. The purpose of Committee Stage is to tease out these matters but we are satisfied that the legislation is robust enough in this regard.