Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

This is a new issue. When I asked the question I was told it had been raised, so well done for spotting it.

On the amendment tabled by Deputy Doherty, I know the argument made by the Deputy and I have a good deal of sympathy with it, but it is not in the amendment. The amendment is much broader in scope than the arguments he made in the rebuttal to me thus far this morning whereby he has used people with a disability as an example. If a member of someone's family has a disability, presumably this person has regard to the situation faced by the person with a disability and must find a house environment which will suit the person's needs, be it a child or an older person. Someone on the housing market will look around for the most suitable home he or she can afford to buy. The idea that people do not have regard for this when purchasing a home knowing a person in the family has a disability is a bit far-fetched.

Legislation must be non-discriminatory. It is a basis in tax law. As I stated earlier, this is why we have built into the system the old-fashioned disability grant, which can have regard to the fact that people need adaptations, and they can be supported at that stage. It is not normal that we put into the tax code specific cases such as this. Provisions in the tax code must be general. If it were opened up according to the amendment it would have a much bigger scope and potential liability in terms of the tax foregone.

We are satisfied with the scheme as it operates. This will operate for a two-year period. We can examine it again in advance of next year's finance Bill if particular issues arise, but as far as the scheme is proposed at present we are satisfied that, broadly speaking, we have it right. If issues arise in the next 12 months we can examine them.

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