John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

On the basis of accounting logic, they are. I understand the point the Deputy is making. He is saying that it is not a large number of housing loans. However, we want to make a clean break and it would be very messy if these remained with the county council even though they are in the area that is being transferred to the city. I do not dispute that it may take up extra man hours and we are providing additional substantial resources to both local authorities for the changeover period. I do not think the fact that the process itself might be difficult is sufficient reason to make an exception for housing loans. It is clearer and cleaner if the transfer includes them. I do understand the issues the Deputy is raising but I think it should happen.