Paudie Coffey (Fine Gael)

I thank the Minister for that clarification. I expect we will see the clarification regarding people in nursing homes on Report Stage. With regard to the Revenue Commissioners, is there a precedent in principle in the Bill? The Revenue Commissioners already acknowledge that where a dependent relative is living in a dwelling that is mortgaged by a son or a daughter, interest relief can be claimed on that dwelling. In light of that and applying the same principle, there should not be a charge on dependent relatives who are living in a granny flat or in an annexed dwelling to the house. A precedent has been set. This section is about data sharing with the Revenue Commissioners. The Revenue Commissioners are already giving tax relief for dependent relatives. In concurrence with that principle, this charge should not be applied to dependent relatives living in a granny flat or shared accommodation that might be attached to a main dwelling. Perhaps the Minister will clarify the position.