Michael Noonan (Limerick City, Fine Gael)
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Amendments Nos. 17 and 23 introduce the concept of a "relevant tax year" into this section of the Bill. The reason for this is to allow first-time buyers flexibility as to the years in respect of which they can claim the rebate. As a result of this amendment, claimants will be allowed choose any or all of the tax years within the four tax years immediately preceding the year in which they make their application. Some people may have paid sufficient tax in one year or two years to qualify for the rebate. Rather than having to make the case for the four tax years, if that is not necessary, they can make it for one year, two years, three years or four years.