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

With respect, that is what happens in the Finance Bill every year. When I built my house in 2004, I had a legitimate expectation that the Minister would not come along and slap a property tax on it, but he did. He was entitled to do so because he did not ask me to pay property tax from 2004 to the date the tax was provided for in law; he introduced it from a certain date onwards on houses built prior to that date. Can he, on licences granted prior to 18 June 2014, say, 24 April 1992, apply a new tax on commercial finds made from hereon? Is that not the case?