Section 96B, the levy of 1% or of 0.5% in the case of a house with a value less than €270,000, is being framed in such a way as to ensure that the purchaser is not landed with the bill. The section prohibits the passing of the levy on to the purchaser. It provides that if an agreement of sale includes a requirement on a purchaser to pay the levy, that term of the agreement will be void and the money, if paid over, can be recovered. This ensures equity in the system of levy and, I am sure, will benefit quite a number of purchasers.