Michael McGrath (Cork South Central, Fianna Fail)
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I support Deputy Doherty's point. What he described may not arise in many instances but, given that one must submit a claim for the DIRT to be refunded, there should be a requirement to demonstrate proof that a mortgage has been availed of. What the Deputy outlined might arise in only a small number of cases but, if Johnny has wealthy parents and they are putting money aside for him in his bank account over a couple of years so he can buy a house, he can claim back all the DIRT. The spirit of the legislation reflects the desire to help people who are saving to take out a mortgage by giving them back the DIRT. Why not, as part of the claim, require that evidence of a mortgage to purchase the property be included? That would deal with the issue.