Michael Fitzmaurice (Roscommon-Galway, Independent) | Oireachtas source

That is grand. There is one thing I cannot get my head around. The witnesses indicated that if a meal tank is built on a new build, the VAT can be reclaimed, but it cannot be reclaimed on other than a new build. What is the thinking behind that? If I have a big door where I have the tank, whether it is an old place or a new place, the tank has to go into it. You build the building and then you put in the tank. I am trying to understand the thinking behind this. Will the witnesses give an explanation?