Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

It is the garden of a former council house in Sallynoggin. I suspect it could be landscaped for €2,500. This tax break could be the difference between the work being done and not being done.

Deputy Doherty referred to the replacement of windows, which is another good example of works that would be done if they fell within the scope of the relief. It would be positive if such works were carried out as we want people to have better insulation and so forth. I used some rubber material on a dodgy window recently to stop it banging. In such circumstances, one faces the choice of having spanking new, double or triple glaze windows fitted, which are much better in terms of insulation, or having a stop-gap job done. The difference is that in the latter case, one is not having new work done, while in the former case, one is genuinely providing employment for tradespeople that would not otherwise be provided.

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