asked the Minister for Finance (i) the estimated cost for (a) the remainder of 1981, (b) 1982 and (c) 1983 of his promise to introduce a scheme to grant a tax allowance for private tenancies up to a maximum of £1,000; (ii) if he will give details of the scheme; and (iii) when it will be introduced.

Full details of the proposed allowance have yet to be determined. I hope to be in a position in due course to announce these details, including the cost.

Surely this is another example of a very unsatisfactory situation. The cost of these schemes was supposed to have been in a well-thought out and well-costed Gaiety Theatre document, and now the Minister cannot give an estimation of the cost.

A number of matters have to be determined in relation to the method of application of this scheme. Until they are determined it would be premature to give any estimate of the cost. However, I can assure the House that any proposals along these lines will be fully discussed in this House before coming into effect. At that time any questions about costs or other details will be fully answered.

Would the Minister indicate to the House exactly what difficulties are arising? What details have to be considered? On the face of it this is a straightforward tax allowance for private tenancies up to a maximum of £1,000. Either it is an allowance or it is not.

There are numerous details such as whether the scheme would operate on a preceding or present year basis, the type of documentation which will be required, the type of allowance which will be given. All these details have to be sorted out. When they are, the proposals will be presented and it will be possible to discuss the question of cost.

They would not affect the overall cost. They would affect the operation but not the actual cost.

They would affect the cost.

Will this matter be dealt with when we come back on 21 July? Is it envisaged that it will be part of our Dáil programme then?

My advice is that it is not possible to introduce a new tax allowance in the middle of a tax year. Therefore, it is probable that it will apply for a whole year starting with the next tax year, the tax year subsequent to the introduction of the scheme.

I understand——

We have had a number of supplementaries.

This is a very important matter which affects every tenant in the country. I asked one supplementary and my colleague asked only two. There is some very definite information——

Would the Deputy ask a question now, please?

I take it that the Minister is firmly assuring us that there will be no change in the existing situation this year, that no tax allowance for private tenancies will be introduced this year and that he cannot say at this stage whether it will be introduced next year?

It will not be introduced in respect of the current tax year because it is not technically possible to introduce an allowance of this sort in the middle of a tax year for application in that year.

Can the Minister reconcile the information he has now given us with the clear indication given in all his party's election literature that this allowance would be introduced immediately?

The programme says such a scheme will be introduced. It does not indicate that it will apply in the tax year already current at the time the programme was published.