Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

The scheme in two different Finance Bills required anybody who was availing of this tax relief for commercial purposes to refurbish the upper part of the house, and one had to live in it. That is why it is called the living city initiative. What is being proposed today in the Finance Bill is that one no longer must have any part of the house refurbished for living because the Minister is including single-storey buildings, as well as two-storey ones and others, in the scheme and now one can refurbish a commercial entity without living in it. Will the Minister of State clarify that such is not the case?