I wish to convey my sympathies and that of the Fianna Fáil group to the family of the late Peter Mathews on his passing - to his wife, Susan Mathews, and to their four children. Ar dheis láimh Dé go raibh a anam dílis.

The non-principal private residence, NPPR, tax, colloquially known as the second home tax, was in place from 2009 to 2013 until it was replaced by the local property tax, LPT. The explicit guidance of the Revenue Commissioners was that the NPPR tax paid could not be used as a deductible expense when filing an income tax return.

As Senators will know, the High Court ruled recently that this was not correct and that the NPPR charge could be deducted from income tax. However, in 2017 the law states one can only amend one's income tax returns for the previous four years. This means that anyone who did not include the NPPR charge-----

Is the Senator referring to the local property tax?

No, I am referring to the non-principal private residence charge, known as the second home tax, which was replaced by the local property tax.

I thank the Senator for the clarification.

Most people did not include the NPPR as a deductible expense because the Revenue Commissioners were so explicit in stating it was not deductible. It has now been made clear that it is a deductible expense but only as far back as 2013. Those who paid the charge will only be able to submit claims as far back as 2013 because of Revenue's rule that one can only amend one's tax returns for the preceding four years. In that context, I ask the Minister for Finance to make a special exception to allow people to amend their tax returns as far back as 2009 on the basis that the Revenue Commissioners issued very clear guidance in that year on the interpretation of the Taxes Consolidation Act to the effect that NPPR was not a deductible expense. It now transpires that it can be treated as a deductible expense but only for the previous four years. This could represent a huge saving, given that some people were paying up to 50% in income tax. The Minister must examine this issue because it is very unfair to landowners. The charge was levied at a time when the country was on its knees. I ask the Leader to bring this matter to the attention of the Minister.

The second matter I wish to raise is the ongoing dispute at Bus Éireann. Everyone is aware that talks at the Workplace Relations Commission, WRC, have broken down. The Minister for Transport, Tourism and Sport, Deputy Shane Ross, is taking a hands-off approach and has argued that he cannot intervene in a pay dispute. However, this is not merely a pay dispute; it is also about the structural formation of Bus Éireann and its financial difficulties. In January 2016 the previous Government was aware that there was a deficit of €20 million, which has since grown to €30 million. The Minister became aware of the problem when he took on the transport brief. I call on the Government and the Minister, in particular, to deal with this issue and ensure the country will not be affected by a strike. The Minister has been sitting on the fence and letting the dispute work its way out at the WRC, which is not acceptable. He needs to get involved. I ask the Leader to bring the matter to his attention forthwith.

I join colleagues in offering my condolences to the Leader and Fine Gael Members on the death of former Deputy Peter Mathews. He was a school and college friend of mine and always a gentleman.

Hear, hear.

He was a person who paid a serious price for living by his principles in his political career. I ask the Leader to convey to his widow, Susan, and four children my sincere personal condolences on their tragic loss.

I raise with the Leader a matter which is increasingly of concern to me. It is now nearly six months since the Taoiseach indicated in this House that he proposed to establish an implementation group to advance the recommendations made in the Manning report on Seanad reform. As far as I know, although nominations for the group were sought in recent times, no progress whatsoever has been made and the implementation group remains inert on the shelf. Bearing in mind that it is part of the programme for Government which may cause some here to smile, something should be done about it.

Now that the Taoiseach has an extension of his tenure in political office, will the Leader ask him if he could spare the time to come to the Seanad to explain precisely what he proposes to do in implementing the Manning report, whether he still intends to establish an implementation group and whether and when the group will meet? He asked us to further stall consideration of the Bill which I had got through Second Stage. Given that he asked us to postpone further action until he had established the implementation group, when is it proposed to make Government time available in the House to explain the reason for the delay?

On my own behalf and that of the Sinn Féin team in the Seanad, I extend my deepest sympathy to the wife and family of the late former Deputy Peter Mathews and acknowledge all of the work he did both inside and outside the Oireachtas.

I intend to talk about Grace, but before I do so, I wish to show the Cathaoirleach and Members a photograph. While people in Dublin were concerned last week about the storm in case their hair or hats might be blown away, the photograph shows what happened to the houses in County Mayo affected by pyrite and mica. I ask the Leader to, as a matter of urgency, invite the Minister responsible to come to the House to update us on the expert group he appointed to deal with the mica and pyrite issue. Hundreds of homes across County Mayo are affected by it. My colleague, Senator Pádraig Mac Lochlainn, has spoken about the thousands of homes affected in County Donegal.

And in Dublin.

People in Dublin had access to a redress scheme. We need such a scheme-----

Many people were excluded from it.

Please allow Senator Rose Conway-Walsh to continue.

I doubt that any house in Dublin ended up like the one in the photograph. That is what people in counties Mayo and Donegal must contend with. Their houses are falling down around them because proper standards were not put in place and there were appalling building regulations and regulations for quarries. This matter must be brought to a conclusion and a redress scheme put in place immediately for the people affected. I, therefore, ask the Leader to invite the Minister responsible to come to the House as a matter of urgency.

I refer to the two reports published today on the foster home where the woman known as Grace was left for years. Even though allegations of rape and the abuse of Grace and 47 intellectually disabled children were widely known, she was left there for nearly 20 years. I have three questions for the Minister for Children and Youth Affairs, Deputy Katherine Zappone, to answer on behalf of the Government she represents. Why was Grace abandoned by those who had a duty to ensure she received the care she desperately needed as a vulnerable human being and citizen of the State? Who stopped the 2012 report by Conal Devine from being published until now? Who stopped the 2015 report from being published? We are told it was because criminal proceedings might take place, but who has been arrested? How many files have been sent to the Director of Public Prosecutions?

It is welcome that a commission of investigation will be set up in the coming weeks, but where is the accountability? Like me, most people are sick and tired of cover-up after cover-up. We are fed up with the protection of State institutions being sacrosanct. There is a vulnerable young woman - there are many other vulnerable adults - at the centre of this scandal and we know that it is by no means an isolated case. The ad hoc approach of State services, whether they are provided directly by the State or contracted out to other service providers, is an abomination. I commend the young social worker who acted as a whistleblower in this case. Her courage and the tenacity she showed in exposing the plight of Grace are laudable. As in the case of Sergeant Maurice McCabe, I hope her actions will serve to encourage others working in State institutions to come forward and expose the scandals and subsequent cover-ups that blight the nation.

While I am talking on this subject-----

The Senator is well over time.

-----it is absolutely deplorable that the Garda Commissioner is still in place two days into the inquiry being carried out involving Sergeant Maurice McCabe.

The Senator has run well over her time limit. I call Senator Black.