I propose to take Questions Nos. 394 and 411 together.
The Working Group to Examine Defects in Housing was published on 28 July last.
It is clear from the report that the process of remediation is likely to take many years to complete and that the estimated potential costs of such remediation are very substantial and that appropriate actions will need to be prioritised.
The report sets out a number of funding options of which taxation measures are but one approach. It is also clear from the report that further work needs to be undertaken to assess the relative merits of each funding option.
Against this background, it would be premature at this point to focus in on the tax-based options mentioned by the Deputy.