Joe O'Toole (Independent)

I also think the €10,000 relief is welcome. Whoever tried to work out the cost in the Department of Finance, however, I would bet my house that they have underestimated it. Nobody knows the way that Irish people can flexibly use that kind of an arrangement and it may well be for use in their own houses. It is good, however, because it legitimises something that people have been forcing themselves to do.