Mary Fitzpatrick (Fianna Fail)
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I apologise for being late. I thank the witnesses for the opening statement, which I have read. When reviewing this tax, and a proposed change was long overdue, the principles of fairness and limiting increases or trying to achieve no increase for homeowners were very important. To address the fairness, it was important that the new homes that had been exempted be brought in. That was a significant point of concern. I wish to ask about the widening of the bands and the reviewing of the rates every four years. I understand that the objective is to create more certainty for homeowners and to create greater harmony. I would appreciate if the witnesses could confirm that.

I also note that it is proposed to increase the income levels for people who qualify to defer the LPT.

That is important. Most people do not want to have to defer a debt but some people, from a financial perspective, genuinely have to. The increase in those income levels, therefore, is welcome. One question that is regularly asked relates to how or why a greater emphasis is not given to the actual income in each household. Will our guests talk to that and to the rationale behind it? I thank them for attending.