More than 100,000 homes are affected by construction defects, representing 80% of apartments built between 1991 and 2013. This represents a systemic failing in the construction sector. Many of the builders responsible have simply walked away. Many homeowners and householders are faced with thousands of euro in costs, yet in government there has been a failure to bring forward the sort of windfall levy on the construction sector that we in the Labour Party have called for, which would have taxed the profits and not the product. Instead, the Government has put forward the concrete levy. Will the Taoiseach consider accepting the Labour Party amendment to the Private Members' motion, in which we call for a windfall tax on the construction sector? It would represent a levy on profit and not on product. We are also calling for retrospective tax relief for those affected by the construction defects scandal who have been forced to pay out many thousands of euro to try to fix the defects in their homes.

The bottom line is that there is no difference in what the Deputy is proposing and the levy. There is a lot of politics going on about it, but in reality it comes down to the industry or the taxpayer. It is time people made up their minds.

With respect, we are putting forward a very different alternative. We are not just criticising; we are putting forward an alternative.

I know, but there is no difference in the end.

It is very different.

It is one minute per speaker and one minute for a reply.

There is no difference.