Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

On anti-avoidance, I indicated on Committee Stage that I would bring forward an amendment to provide for certain anti-avoidance measures in connection with the upward adjustment to the rate of stamp duty on non-residential property.

I will get those measures right because I know what happened in the past and I am determined to ensure this measure is implemented fully in the way that I intend. It is a complicated area that presents a number of challenges and I will seek to fully address the issue when the Finance Bill is in the Seanad. I will deal with the matter then.

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