Denis Naughten (Roscommon-South Leitrim, Independent)
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This section is effectively giving VAT back to people who carry out work on their home or on rental properties. It is a welcome development but as the Minister knows, there is a particular problem in our part of the country at the moment with petrol stretching. Could he look at some mechanism where people could be refunded the VAT for purchasing replacement engines and carry out the work on their engines in the context of Report Stage?

This pertains to a couple of hundred people who have been badly hit financially. While it is not a solution to the problem, it would at least give some financial assistance to those affected. I ask the Minister to consider this request in the context of Report Stage. While it is a specific cohort of people, they have been badly caught. I raised this issue on Second Stage and ask the Minister to ascertain whether something could be done to assist them financially on Report Stage of the Bill.