Maurice Cummins (Fine Gael)

The PRTB is a problem but if the Revenue Commissioners does not have the information, it should have it and it is an offence if people do not declare a second property to the Revenue. There is a mechanism for penalties and everything else in that regard. The legislation puts the cart before the horse. We should get it right from the beginning and there is no point falling into these pitfalls now. We should try to get the legislation right, otherwise we may have to revert to the House later to deal with the loopholes.