Thomas Byrne (Fianna Fail)

That is the point because some people are entitled to the waiver whereas others are not liable to the charge. Will the Minister of State explain the difference being made between the two groups in the legislation? Is it intended? From a drafting point of view the section is difficult to read. Subsection (5) states: "The Minister shall not prescribe a list for the purposes of this section". The list is for the purposes of subsection (4)(b) which refers to unfinished housing estates. Therefore, the list the Minister would prescribe under subsection (5) is not for the section and the section does not oblige the Minister to prescribe a list. The section also features a number of definitions, including the term "unfinished housing estate". The wording appears to be all over the place. In the interests of plain English and to enable everyone, including Members, to comprehend the section, the definitions in the section should be inserted in the definitions section at the start of the Bill. The list that the Minister will complete is not a list for the purposes of the section but for the purposes of a definition.

My other point of concern is the extent to which political influence will be involved in the drafting of the list. Can one lobby the Minister to say, "This is a really bad estate that should be put on the list"? The local Fine Gael or Labour Party Deputy would get great kudos because 20 residents do not have to pay the €100. I do not know if that is how it will work, I hope not. Taxation should not work like that, whatever about other matters of Government expenditure such as grants for sports, schools, etc.