Billy Timmins (Wicklow, Independent) | Oireachtas source

I regret that the Minister of State did not take on board the points I raised. The argument I put forward still stands. My understanding of the scheme is that once the person is living in the house at the time the conversion is done - where the person lived prior to or after that is irrelevant - that is the only qualification required. Perhaps the Minister of State could clarify the regulations. In the case of a building that was constructed with, say, a shop on the ground floor, as many of these buildings were, and the second and third floor were residential, does all of the building qualify for relief, or is it only the residential part of the building, or is there division in respect of the relief?

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