Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 42:

In page 17, to delete lines 18 to 23 and substitute the following:"(18) (a) Where--

(i) arising from a claim under this section, an appropriate payment is made to, or in respect of, a claimant, and

(ii) any condition that imposes a qualification, as respects the claimant, in relation to the making of an appropriate payment under this section is not satisfied by the claimant,

the claimant shall, within 3 months from the date on which the appropriate payment is made, pay to the Revenue Commissioners an amount equal to the amount of the appropriate payment, or part of such an amount, as appropriate.".

This involves a rewording of paragraph (a) of subsection (18). That paragraph provides for a clawback of the refund from a claimant where the claimant is not actually entitled to a tax refund under the terms of the section. That could arise, for example, where it emerges that the claimant was not a first-time buyer. The wording of the paragraph has been amended to a minor extent to ensure that it fully reflects what is intended.