John Cummins (Fine Gael) | Oireachtas source

We could keep going on this for a long time. I want to ask one more question before I conclude. For social and affordable housing, the LVS tax does not apply. The Department does not see a potential issue in encouraging solely social developments or affordable developments in areas where a mix may be appropriate. A mix is the most appropriate of all, particularly where we have a mix of private, affordable and social housing in one area. However, if we say that in order to avoid this tax it will apply to social and affordable housing, we are not allowing for that private provision to be provided and we are then creating communities based on income.