Simon Harris (Wicklow, Fine Gael) | Oireachtas source

To clarify that point, there are two elements to the legislation, the residential and commercial. The commercial element refers to section 372AAC and always allowed people to get relief on any commercial premises. Subsection 3, which we are deleting, addressed a particular situation where the commercial property was in the basement of a pre-1915 building with two stories over the basement. We are changing to a different range of properties. Section 372AAB is the relevant residential element and one must be the owner occupier to get that relief. There are two sections and the principle of a commercial element and a residential element is maintained. We are extending it to single-storey dwellings.