Budget preparations will be intensifying over the summer period. With that in mind, I want to take this opportunity to raise the issue of stamp duty and first-time buyers. As the Taoiseach knows, first-time buyers have to pay 1% in stamp duty when they are purchasing a new or second-hand home. This is unfair and unjustifiable, and I ask that it be reviewed. There was waiver in place previously. At a time when house prices are so high and when it is such a challenge for first-time buyers to secure home ownership, we should not be charging them extra in the form of stamp duty. I ask the Taoiseach to please take up this matter in preparation for budget 2027.

I thank Deputy McGrath for raising this matter. In fairness, he has raised it on a consistent basis. I understand the motivation behind it. Obviously, we undertook tax measures last year in respect of housing. We are anxious that the market has a certain solidity and certainty about it and that we maintain momentum in terms of housebuilding. I have taken note of the Deputy's advocacy.