Noel Dempsey (Meath, Fianna Fail)

The Revenue Commissioners are currently examining the issue of relief in view of the issues raised. No decision has been finalised. I understand it is not intended to limit the relief to genuine first-time buyers so much as to try to preclude the possibility of others seeking to make use of the benefit in an unacceptable way. The Revenue Commissioners have indicated that they are examining that issue to ensure that first-time buyers will not be penalised.

See this speech in context