Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

The Chair was asking questions on an interesting subject. We have all read books about it at this stage.

Off that subject, a couple of things come to mind. In the case of allowances, I refer to those who rent out their home to a separate entity for a particular reason and then rent a house elsewhere because it is convenient or necessary to do so. Why is it not possible to allow a contra-situation to develop whereby one situation is set off against the other in order that these people do not have to pay the tax on both, as it were? Why does that not happen?