Ciarán Lynch (Cork South Central, Labour)

Section 836 of the 2008 edition of the Taxes Consolidation Act provides for tax deductions under section 144 of the Taxes Consolidation Act 1997 in respect of the cost of maintaining a second residence where, arising out of the performance of his or her duties, a Minister or Minister of State is obliged to maintain a second residence in addition to his or her main residence. Given what is currently happening in the United Kingdom and the fact that this tax relief relates not to mortgage interest but to maintenance-----

See this speech in context