Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I do not want to drag this out. I reiterate the point that stamp duty is paid by the purchaser and capital gains tax is paid by the seller. Two different parties will pay the taxes. Even if they were the same, 4% compared with 33% is a big difference. Between now and Report Stage, would the Minister be willing to examine whether there is any possibility that buildings would not be part of this change from seven years to four years and merely to isolate it to land?