Camillus Glynn (Fianna Fail)

With regard to the house on the cottage acre where the son or daughter gets planning permission and builds a house which becomes their normal residence, the old house is the normal residence of the parents so, clearly, the levy would not apply in that situation. That is my view. However, if the situation changes with the demise of the parent or parents and the house was rented, the situation might change. There is also the case of a house with a number of bed-sits. These are not self-contained units so they could not be described as apartments in the established sense. Invariably, they share services so I do not believe they come under the remit of the Bill. However, if they were self-contained units, that is, with cooking, shower and bathroom facilities, they would be liable to the levy.