Mr. Paul Flanagan:

To address the point on the rent-a-room income limits, as the Cathaoirleach rightly says that is an issue and the threshold is set beyond the Department of Health. It is as advised by the Revenue Commissioners. Interestingly, in providing for the exemption of that income, should that threshold increase in the future, that increased amount, whether it is €16,000 or €17,000, would automatically flow into the legislation we are drafting so that the exemption will continue to apply to the higher amount, not just to the €14,000 current limit. We are actively watching that space and trying to future-proof the legislation to take account of that.

The €14,000 threshold has increased in recent years. I am not sure from what base or over what timeframe but we will try to get that detail for the committee if it will be helpful.