Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

As I understand it from the Deputy and others who raised it, the nub of the problem was that the exemption could only be triggered by a test which sometimes cost an enormous amount of money that was well in excess of any relief that would be provided. This is being removed. The Revenue Commissioners are prepared to take evidence that is below testing. I have outlined the different types of evidence they will take but they will take self-assessment as well, which is probably the simplest. We will be clearer when they incorporate what I gave in my answer into the guidelines they intend publishing in the next two weeks. After that, the intention is to enshrine this in law but it will operate before the legislation is implemented on an administrative basis and I have the agreement of the Revenue Commissioners in this regard. There is no proposal to extend the period but we can look at that when the legislation arrives.

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