Paudie Coffey (Fine Gael)

I will respond briefly, and I thank the Cathaoirleach for his indulgence. There is a precedent whereby a person such as a dependent relative, perhaps a parent, is living in a second residence, not the principal private residence of the owner, and there is no income. The Revenue Commissioners realise and acknowledge that and offer interest relief on the mortgage for that dwelling. In the same light I ask that an exemption be provided for those who have dependent parents living in a house or a granny flat where there is no income because it is not an investment property. A person is looking after a dependent relative and that must be made clear. The Minister tells me that there is no such provision in the legislation and such people will be charged. I am disappointed with that outcome.