John Gormley (Dublin South East, Green Party)

I thank the Senators for their comments which highlight the differences between the Upper and Lower Houses because one does not often hear references to Proust or quotes from Yeats in the Lower House and it is quite refreshing.

I thank Senators Coffey and Cummins for this amendment. As I made clear yesterday I intend to exempt what are termed granny flats from the charge and have sought the advice of the Office of the Attorney General on suitable wording to achieve this. One possible option is along the lines the Senators have proposed but the amendment may need to be fleshed out somewhat by the inclusion of a requirement that the property be made available free of rent. I also want to explore with the Attorney General the possibility of some criteria in respect of a slightly more expansive definition of a qualifying relative and the inclusion of some proximity criteria of the kind to be found in the Revenue Commissioners' provisions on home carer's tax credit.

I propose to table an amendment which, with Senators' agreement, I will table on Committee Stage in the Dáil and upon which I will report to this House in due course. I hope this course of action is acceptable to the Senators.