Pearse Doherty (Sinn Fein)

I said at the beginning that I was unsure about this recommendation. I am even more so now having listened to Fine Gael and the one Fianna Fáil Senator on the matter. While I accept the recommendation's objective are laudable and one to which we all want to work, this is a property tax relief. In the past, incentives to provide more nursing homes, hotel beds to increase tourist numbers or more houses in County Leitrim to boost construction were always met with tax reliefs. Now, they total 250, many of which have caused the country serious problems by overheating the construction industry.

I accept we need to incentivise certain services but it must be done in a subtle way which cannot be abused. A property-based tax relief is the wrong way to do it. Other measures can be used to encourage doctors and GPs to provide primary care centres. They have done so in the past without tax reliefs and because it was a benefit for them. I accept there are problems with getting finance from the banks but introducing a blanket property-based tax relief is the wrong course of action.