Eoghan Murphy (Dublin South East, Fine Gael)
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68. To ask the Minister for Finance if he is considering making the cost of home maintenance and repairs tax deductible, as is done in Sweden, in order to eliminate the growing black economy. [24592/13]

Michael Noonan (Limerick City, Fine Gael)
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It is a longstanding practice of the Minister for Finance not to comment on any tax matters that might be the subject of Budget decisions. However, I will consider the Deputy’s proposal in the context of the forthcoming Budget and Finance Bill. In addition, I would draw the Deputy’s attention to existing grants available from the Sustainable Energy Authority of Ireland (SEAI) for energy efficiency works completed in homes. These grants are available where approved contractors are employed to complete the relevant works.