Trevor Ó Clochartaigh (Sinn Fein)

I do not want to labour the point. I am merely thinking of scenarios, in particular, in rural areas, where there are houses from pre-mortgage times where persons would have built their homes bit by bit and would not have taken on large mortgages, or would have possibly paid off their mortgages and where there might be older parents living in those houses. There could be many in those rural areas who are in difficult financial circumstances. If a parent is deceased or passes away and the house reverts to someone through succession, it might be worth looking at a waiver if the person is in a situation where he or she cannot afford to pay an extra tax and the person does not have any extra income. It certainly is worth looking at. It should not be connected to having a mortgage on the house or an inability to repay a mortgage because there could be a scenario where there was never a mortgage on the house because it was built bit by bit in the 1960s and 1970s, or it might be an older house. It is an area to consider.

I have referred to rural areas but it need not necessarily refer to rural areas. I could refer to urban areas. Specifically, I am merely thinking of examples in my area where I could imagine that happening. There are households that really cannot afford to take on an extra charge like this, which is €100 a year to begin with. We do not know where it is going from there. Possibly, they would have one on their own house and then be lumbered with one on a second house, which they will not be able to sell and which might not be in great repair. They might be too strapped. It is certainly worth looking at a waiver in that situation.