Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 71: To ask the Minister for Finance if he will introduce a tax on second properties in order to reduce demand from persons purchasing second and subsequent homes for investment which is pushing house prices up for first time buyers. [39121/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There would clearly be various risks associated with the Deputy's suggestion; any changes that affect the housing sector must be approached with caution as even minor amendments may significantly alter the dynamics of the housing market.