I call Deputy McDonald, on behalf of Sinn Féin.

Today we read details of the Government's plan to tax the family home, leaked to the media by the Government. The plan to tax the family home is straight out of Fianna Fáil's four year plan.

It is Sinn Féin's policy in the North.

This Government is continuing to implement Fianna Fáil's austerity plan.

What about Sinn Féin in Northern Ireland?

I am glad that Fianna Fáil has had a Pauline conversion on the road to Damascus.

Sinn Féin would know all about that sort of thing. The consequences would be worse if they had not converted.

That party now opposes its own policy, it seems, in a truly remarkable spectacle of political gymnastics.

The Deputy seems to be very worried about us.

The party might be a bit late in terms of convincing the electorate, however.

The plan to tax the family home is a crazy policy.

It is Sinn Féin policy in the North.

Please, Deputies.

There are two Sinn Féins.

The Deputies are wasting time. Thank you. The Tánaiste will have a chance to reply.

Sinn Féin are the arch partitionists.

The Tánaiste knows that we are dealing with the consequences of a burst property market; that people were ripped off and paid outrageous sums for houses which have subsequently lost 50% or more of their value; that young couples are left raising children in one and two bedroom apartments or houses that are too small, with no prospect of moving on; that there are 160,000 families in mortgage distress, who cannot pay their mortgages and who are struggling on interest-only mortgages; and that thousands have paid out huge sums in stamp duty. Now the Government comes along and slaps a tax on the family home.

It is good enough for the people of Newry.

The Tánaiste ought to be ashamed of himself for doing this.

What about the Ministers and their tax breaks?

Why is the Government continuing to take the soft options? Why does the Government continue to place the burden on low and middle income families, on the coping classes and the working poor? Why is it that the Government is continuing with this plan to tax people's homes which is one of the failed policies of Fianna Fáil?

What is the Deputy doing about it in the North?

The Deputy is being very partitionist.

Deputies, please. There are some Deputies making noise in this Chamber who should know better. The Tánaiste to reply please. Thank you.

Sinn Féin used to believe in equality between North and South, which is a view to which I subscribe.

There are two Sinn Féins.

The Tánaiste does not need any help.

The tax in the North pays for services.

Deputy McDonald will know that a house valued at £150,000 in Antrim is subject to a property tax of £1,100.

Yes, but what do the taxpayers get for that?

Services are actually provided.

Settle down, Deputies, please.

The owner of a house valued at £100,000 in Strabane pays £714 in property tax and a house-----

When the shinners get in that will all change.

Deputies, please, there is a time limit on this question.

A house valued at just £75,000 in Coleraine is liable to a property tax of £506. Does the hypocrisy-----

Who would want to live in Northern Ireland?

At least they know what they are getting for their money.

Please allow the Tánaiste.

Does the hypocrisy of Sinn Féin know any bounds at all? The position is that the Government made it clear that we will introduce a local property tax which will replace the household charge. That is a budgetary matter which is under consideration by the Government and the Minister for Finance will announce the details of it on budget day.

I do not think that the Tánaiste's attempts at diversion qualify as an answer.

Deputy McDonald really walked into it this time.

Sorry, Deputies, we do not need your help.

If he had done his research, the Tánaiste would know that the rates system in the North is a world away from the tax that his Government proposes to place on the family home.

It is only a few miles up the road.

It is a world away from it.

Deputies are on their final warning. The next person who causes trouble, from either side, is out. Do Deputies understand me? I am not putting up with abuse about my chairing of the House while Deputies get away, scot free, for roaring and shouting. Deputy McDonald to proceed, without interruption.

How does the Tánaiste imagine families will find an additional €400 or €500? Where are the exemptions? The media reports refer to deferrals of payment of the tax on the family home but a deferral is not a waiver. I ask the Tánaiste, at the very minimum, to reassure those who are out of work, who live on a pension and those who literally count the cents - not the euros, but the cents - month on month, as they try to meet their bills, that the Government will grant waivers. Even if the Government is minded to proceed with this crazy policy, I ask that the Tánaiste have the decency to take account of the reality of people's lives and to grant extensive waivers. I ask him to spell that out now.

It would be advisable for Sinn Féin to at least await the announcement of the budget before it starts charging in, attacking what it thinks are elements of it.

The information came from a Government source.

The party should at least await the announcement by the Minister for Finance on budget day. The budget will be a difficult one, although I note that Sinn Féin in its pre-budget submission acknowledges, on this occasion at least, that an adjustment of €3.5 billion will have to be made this year. Deputy McDonald can rest assured that the budgetary measures introduced by the Minister for Finance will be fair and balanced.