Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

Yes. I hear our guests' opinion. I have a slightly different opinion in that if you have enough wealth to have a second property you can rent out and generate revenue from, it is quite a different thing than if you do not. In fact, what if we got rid of the tax on the family home and paid for it by significantly increasing the amount we charge for second and third properties and maybe have it escalate for multiples above that? As a person's assets increase, and they are clearly not assets a person needs to live but assets in the real sense, and often wealth-generating, it would be fairer to have an escalating tax on them.