We are out of time but have two remaining questioners. We will take 30-second questions from both.

I thank the Ceann Comhairle. Fine Gael has put forward a proposal for the introduction of a new 30% tax rate. A 30% tax rate would benefit more that 1 million working people in Ireland and in particular the squeezed middle. Now is the time to put more money back into people's pockets to counteract inflation, to counteract the huge increases in grocery prices, to assist people with rent and to support people saving for a first home. A new 30% tax rate would mean more people get to keep more of the money they earn. Can I get an update on the modelling the Department is doing on this?

It is over three months since the Minister, Deputy Darragh O'Brien, announced a 100% redress scheme for apartment and duplex owners affected by defects. At the time he said emergency funding would be made available this year, but there is still no indication as to how one can apply for emergency funding or what kind of scheme that is going to be based on and no progress on the details of the 100% redress scheme itself. People are still living in dangerous buildings. People are still being pursued for tens of thousands of euro by management companies.

There are situations where residents and owners of management companies are unable to get insurance. What action is being taken on this?

Deputy Paul Murphy's question is a fair one. The Government has given a commitment in this space and that needs to be followed through now. I will try to get the detail from the Minister for the Deputy. It is a fair question and many people are waiting for that detail.

On the question on the 30% tax rate, this will be a topic of debate in the build-up to this year's budget. As the Deputy knows, in last year's budget there was a big focus on widening tax bands to try to give middle-income earners a break. These are the people who are paying for everything through their taxes and finding it difficult to meet their bills because of cost-of-living increases. The Government thinks we should continue that trajectory and give people more of their income to take home at the end of each week. Whether we do that through a more radical system with a 30% tax rate or a more managed approach of widening tax bands remains to be seen. We want to ultimately move towards the target that Fine Gael has set of allowing people to earn €50,000 per year before they move into the top rate of tax, which I strongly agree with. Having looked at international examples, Ireland is an outlier in respect of the number of people who pay at the highest rate of tax. This is something that will be debated in the coming months.