Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Voluntary housing associations provide housing for a variety of people and it is clear that where they specifically provide houses for disabled people or those with intellectual disabilities, these will be exempt. It is also clear that if they provide houses in the same way as a local authority and draw from the same pool of tenants, it is totally analogous to housing provided by local authorities. However, there are now several hundred voluntary housing organisations, which means there is an area in between these two examples about which I am not clear at this stage and I want to assess it between now and the time the finance Bill is introduced to see what should be in and what should be out.