Finance Spokesperson Pearse Doherty TD said there is "no logic" for the move and it will "fool nobody".
The Donegal South West TD said: "Rushing this Bill through both the Seanad and Dáil in one week shows just how cynical this move is. They are admitting the model is broken but are pretending this sticking plater will fix it.
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"Sinn Féin will abolish the family home tax if elected to government in the election. That is a firm commitment. This cynical attempt by Fine Gael and Labour to be seen to be mitigating the impact of tax they introduced will fool nobody. It is an admission that this is a failed tax that is still deeply unpopular with the people. It is a cowardly move which shows that they do not have the courage of their own convictions."
(CD/LM)
