John Gormley (Dublin South East, Green Party)

I suppose barges are at sea on occasion. Senator Bradford raised the prospect of the NAMA legislation. That legislation has not been published. This Bill states clearly that properties which are newly constructed but unsold are exempt. NAMA will be concerned with precisely those types of properties. They would not fall within the remit of the Bill. Nevertheless, I will take Senator Bradford's concerns to the Minister for Finance who is currently working on the NAMA legislation.

I thank Senator Coffey for his amendment which seeks an exemption from the charge for three instances. I also received the amendment quite late because Senator Coffey was also under pressure. I have had to look at the various categories he has outlined: property in which a parent of the owner resides, mobile homes, and properties which are the subject of probate difficulties. My amendment has dealt with the mobile home issue. No charge will apply to properties before probate has been taken out. When and if probate is finally granted, someone will own the dwelling and I can see no reason the normal provisions of the Bill should not apply.

It is a core principle of the Bill that owners of residential property are, in the normal course of events, liable for the charge. This will apply to owners of property irrespective of whether a family member lives in it. The colloquial expression for the instance to which Senator Doherty referred is "granny flat". Under normal circumstances, this would not be liable to the charge if it is part of the dwelling concerned. It is more difficult if the home is a stand-alone building. That is a different situation. A stand-alone building is liable.