Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

The Minister understands the purpose of and the spirit behind the amendment as we discussed the issue at length on Committee Stage. It is not intended to bring within the scope of the Bill newly constructed houses that have not been fitted out or to allow buyers to avail of this tax relief to finish off those houses. The Minister of State spoke about "dead weight" and that is a term we heard used in discussion on Committee Stage.

I will have no problem in withdrawing the amendment if the Minister of State can assure me the scenario I am about to present to him is dealt with in the Bill. Let us take for example two individuals, myself and Deputy McGrath for instance. Deputy McGrath purchases a second hand house and renovates it for his family and adapts it for a disabled child. He installs ramps for wheelchair access, a stair lift and carries out other works required, perhaps lowering kitchen units to make them accessible. The house Deputy McGrath has purchased was previously occupied and comes under the scope of the Bill. Therefore, he can avail of the tax credit. However, if I purchase a newly built and fully fitted out house and under similar circumstances to Deputy McGrath want to adapt it and install ramps, a stair lift and adapt the kitchen cabinets to make them accessible to someone in a wheelchair, I will be denied the tax credit under this legislation due to having purchased a newly built house.

I mentioned this issue on Committee Stage and while the wording of this amendment is not perfect, it was put down to provoke a discussion on the issue. Can the Minister of State tell me that my purchase of this newly furbished house is catered for in this scheme? The work I want carried out on the new house is not dead weight because it makes the house accessible to whatever member of my family has the disability, but I understand it is not eligible under the scheme.

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