Jerry Buttimer (Fine Gael)

I second the amendment and, like Senator Coffey, call on the Minister to accept it. The premise of the Department's argument is that a property tax will lead to the greater utilisation of property. It is unfair to people. On the basis of the Ramsey rule, one will see this policy will not lend itself to people using property or to their being able to use it properly. What is the principle behind holding on to a maisonette, granny flat or, as Senator Coffey suggested, the house on the family farm or piece of land? Definition and detail are very important. The approach in the Bill, as it stands, does not reflect what the Minister stated to the House in the course of the debate. To use an old cliché, the devil is in the detail. This is why there is a need for clearer definition. Are we trying to create a new type of dwelling through this Bill? If so, we will have to re-think the whole issue of property, be it land or a type of dwelling.

While I know the Minister is open to suggestion, I believe it would be wrong if he did not outline clearly and specifically what is proposed for maisonettes and granny flats. The people who are using these dwellings are saving the State a fortune on health care. Are we trying to create a new type of dwelling? What does the Minister intend in the legislation?