Eoin Ó Broin (Dublin Mid West, Sinn Fein)

The last point is that one of the things I do not understand – again, the Minister might have a very credible explanation – is that obviously there is a proportion of LDA units that are already tenanted. Those tenants – or the LDA – are going to continue to pay corporation tax. What was the reason the Minister could not apply the exemption from the date of the passing of the budget to all LDA or private cost-rental tenancies, including those that became cost-rental tenancies prior to the passing of the resolution?