Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

This issue is at the core of the debate as we commence Committee Stage and I hope the debate on it over the next three days will be fruitful. The Minister said that my proposal would be unduly harsh and that he is phasing out the relief. I welcome the fact that it is being phased out. The Minister has come to a decision that the relief is no longer acceptable and that it will be phased out, and because its abolition is unduly harsh he is providing for it to be phased out over a period up to 2017. Where is the consideration for separated mothers and fathers who are providing for their children? The ending of a relief such as that is unduly harsh. That is what the Minister has done, as set out in a later section of the Bill. As we kick off proceedings, I ask him how he decides what he considers to be unduly harsh. What are the criteria he uses in his Department-----