Paschal Donohoe (Dublin Central, Fine Gael)

Of course, I will make it available to the whole committee.

Regarding the Deputy's first question, I want to reconfirm that in order for this to be applicable, residential property has to be made available as part of it. I will clarify what I mean by this. The Finance Bill will create a new category of relief which will apply to the part or a full conversion of commercial properties into residential properties. The building age rule, as I said before, will not apply to these conversions and the accelerated capital allowances can be claimed at a rate of 15% over two years and, if not fully absorbed, can be utilised for up to ten years. The maximum level of actual tax relief, as I said at the start of my answer to the Deputy, would be capped at €300,000. Residential accommodation has to be provided.