Sean Barrett (Independent) | Oireachtas source

I move amendment No. 8:

In page 11, before section 3, but in Part 1, to insert the following new section:?3. - (1) This Act shall not in any way prejudice the integrity of the family home.
(2) The ability for the liable person to pay the property tax liability should be taken into account such that the Revenue Commissioners put in place multiple approaches to payment, including deferral schemes.
(3) The tax liability for the liable person shall not result in the forced sale or other form of dispossession of the family home.?.

Most of the issues raised in this amendment have already been discussed. The amendment is intended to protect the family home so that people are not compelled to move to different neighbourhoods, thereby losing connection with their schools, friends, churches and GAA clubs. Forced transfers might have a significant impact on families' well-being and welfare. It would protect the family home in the event that individuals lose their jobs - unemployment increased from 4% to 14.8% at its peak - or if they face a loss of income in the event of a recession, illness or going out on a pension. People would not be required to move or sell the family home in order to pay the tax.