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

I move amendment No. 5:

In page 11, lines 29 and 30, to delete “than €5,000” and substitute “than €1,500”.

I do not intend to labour the point in respect of this amendment. The amendments adopted on Committee Stage and the clarification the Minister of State has just provided on the years of assessment and multiple contractors have gone some way towards satisfying me on this matter. The remaining caveat is that a person claiming this tax relief must spend in excess of €5,000 over two years. Many people do not have funds of that order to spend on their home. While some people will gladly have a lawn landscaped or garden remodelled to avail of this tax relief, as is permitted under the legislation, others, who the Minister of State used the unfortunate term "dead weight" to describe, need a new shower fitted or windows and doors replaced because the wind is whistling through them but will not qualify.

The Minister of State indicated the relief is not intended in respect of renovation works that would be done in the normal course. The problem is that many works that many of these normal works are not being done and people are instead jamming cardboard into window frames, plumbing problems are not being addressed and so forth. In many such cases, householders find it impossible to find €5,000 in discretionary income in a two-year period. While one can argue over what is an appropriate threshold, the figure provided in the Bill should be lowered. Many people would consider €1,500 a large amount and many of those who are living hand to mouth could use this tax benefit.

People with plenty of disposable income whose windows are not whistling will be able to avail of this tax credit to have a new door installed, have double glaze windows replaced with triple glaze windows or a shower that is in perfect working order replaced because it does not provide sufficient power. The householder may simply combine a number of small jobs that improve his or her home visually, provided they amount to more than €5,000. The focus of the amendment is to extend the relief to those who will not be able to find €5,000 to spend on their home during the period covered by the measure.

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