Simon Harris (Wicklow, Fine Gael)
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There is a residential element to the legislation. I do not accept that there is a dilution of the residential element. Section 372AAC has always allowed people to get relief on commercial premises. Subsection 3 addressed the specific situation where the commercial property was in the basement of a pre-1915 building with two storeys over the basement. It is an evolving scheme and considerable consideration has been given to it over the past two years. Subsection 3 addressed the specific situation where a commercial property was in the basement of a pre-1915 building with two stories over the basement. It was an extra restriction and, for the reasons outlined, we did not want to see a scenario whereby people occupy a house that has living potential in the upper quarters.