Pearse Doherty (Donegal, Sinn Fein)

The social policy gives us the flexibility to differentiate residential property for the first time, which the Minister and his officials thought was not possible until now. There have been no changes to this at European level to my understanding. I am not suggesting that the Minister stop this or defer it for a year with the impact that would have. That is not what I am saying. I am saying we should look at the definition of social policy. Why does the VAT directive allow us to deal with social policy? It is because it recognises that there is a social issue. There is a policy and flexibility. It is the supply of housing as part of social policy, being the supply of a Department, which was commenced before a certain date.

Has the Minister spoken to European authorities about their definition or has it been put to them? I do not know what the system is or how it happens. Has this been tried at a European level to test whether it is allowed? This is not a hard law. It is a principle and it will be about how it is interpreted. Second, if it materialises that the Government is entitled to do what I have suggested or a version of it, which would mean it would only apply to apartments that are newly built and from now, would the Government do it?