David Norris (Independent) | Oireachtas source

Senator Averil Power made a powerful statement about this yesterday. I also asked a question about unearned income and so on and it relates to this to a certain extent because a landlord has certain responsibilities, which were rehearsed again today by Senator Mooney, but the most unjust of all is if somebody is forced into a situation of leaving their apartment, renting it out, renting a cheaper apartment and making a loss. I do not see how anybody could morally be taxed upon a loss-making situation. Even though there is income, the gap between that income and what they owe as a result of the financial situation in which they find themselves should be taken into account. If somebody is in difficulty already, this will only make it worse and for that reason I am very happy to support the amendment.