Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I am not sure what point the Deputy was making but obviously if a house is impaired, it is relevant. It is similar to the point I made about flooding along the Tolka, which other Deputies raised. If a house is subject to flooding, it is reasonable when one is returning one's self-assessment to the Revenue Commissioners to allow for that fact, which takes the value down. However, I disagree with people who say a house is worth nothing. I think it was Deputy Healy Rae who said that if one was kept awake at night by the neighbour's cows looking over the wall, that would impair the value of one's house. It would, of course, and if there is a silage pit in the yard, it would impair the value of one's house too but to say the house is worth nothing is ridiculous. I have met no farmer yet who offered to give away his house to me.

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