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

I know it is emotional but according to the technical people in the Department of the Environment, Community and Local Government, if there are high levels of radon in a house, they can be fixed at low cost. A test to establish the level of radon in a house can be done for €56. This is a different case from pyrite, and while there will be an exemption for homes affected by pyrite, there will be no exemption from radon. Of course, if someone thinks the problem with radon has significantly reduced the value of his home, that will be reflected in the value he attributes to the house and if he puts a short note to that effect on the return, that will be taken into account.

Deputy Fleming suggested householders will be deterred from building extensions because of the property tax but that will not be the case. The initial valuation in 2013 will stand for three years so any extension built during that period will not lead to an increase in the payment in that time. It is also unlikely the full cost of an extension would be added to the full market value of a property, even in the next valuation period of 2016 because extensions, as we know, do not always enhance the value of houses. Frequently, they do not enhance by the amount the extension costs.

Deputy Mattie McGrath mentioned the Revenue interfering in the by-election process. He probably did not mean that as a serious charge but I must put on record that Revenue is statutorily independent in carrying out its duties and there can be no question of interfering with the basis on which it administers the tax system in the context of by-elections or any other circumstances.

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